Page 95 - Test 1 Slides - 4. Gross Income

GROSS INCOME

Exempt Income

(nA) Uniforms if the employee is required to wear the special uniform
while on duty and it is clearly distinguishable from normal clothing

(nB) Relocation costs as a result of transfer, appointment or termination:

• Transport of employee, family and possessions to new residence

• Costs of sale of previous residence and setting up new home

• Hiring residential accommodation for a period not exceeding 183

days after transfer

(nC) and (nD) receipt of shares in terms of s8B & s8C

(o)(i) Seafarers who transport goods/passengers and are outside of RSA
for >183 days or international shipping companies including fishing

outside RSA

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