6.4 Outbound employees assigned abroad

Commentary

6.4.2 Exemption for officers and crew members of a ship

South Africa
South Africa | Commentary

6.4.2 Exemption for officers and crew members of a ship

South Africa | Commentary

6.4.2     Exemption for officers and crew members of a ship

Section 10(1)(o)(i) makes provision for the first exemption applicable to officers and crew members of a ship. In order to qualify for the exemption, the following elements must be present:

  1.  

    •     remuneration – remuneration in this case is as defined in paragraph 1 of the Fourth Schedule

  2.  

    •     derived by any person as an officer or crew member

  3.  

    •     of a ship engaged in certain activities – in international transportation of passengers or goods for reward, or in the prospecting, exploration or mining (including surveys and other work of a

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