sections 7(3) and 7(4) of the south african income tax Act
Section 7(3) of the South African Income Tax Act deals with the taxation of income derived from services rendered or work performed outside of South Africa. This section specifies that such income is exempt from tax in South Africa if the individual rendering the services or performing the work is not ordinarily a resident of South Africa for tax purposes and was not in South Africa for more than 183 days during the tax year in which the income was earned.
Section 7(4) of the South African Income Tax Act deals with the taxation of income derived from services rendered or work performed within South Africa by individuals who are not ordinarily residents of South Africa for tax purposes. This section specifies that such income is exempt from tax in South Africa if the individual is in the country for a period or periods not exceeding 183 days in aggregate during any 12-month period and the remuneration for the services or work is paid by or on behalf of an employer who is not a resident of South Africa.