VR, here is my interpretation to it, but just kow that it is open for scrutiny...
Assume you work for a company that pays $1500
basic , and an S&T of $100 a day. Let's further assume that you have worked for 3 months cosecutive in one instance, and only 1 month in the other instance.
Obviously you will be exempted from tax based on you period outside of the country based on the fact that you have been outside SA for more than 60 day (remember you must be outside for 183 days in on 12 month assessment period).
As for the one moth example, you will now only get taxed on the basic salary of $1500 dollars because you do not have
tax exemption , however, SARS stipulates that S&T is non-taxable provided it does not exceed a daily limit (I think, I THINK this amount is $165 a day). When your salary gets paid in ZAR, the only difference is that you need to meet the 60day/183 day requirements. So the guys that get paid an S&T have the benefit of not doing "extended" tours in order to get tax relief.
At the end of the day, it really gets complicated because of other legal aspects involved, as well as the paper work too. I reckon the best would be to phone an accountant firm and have them send you the latest SARS regulations regarding this matter - that was the only thing that gave me confidence in claiming back tax...
Cheers
