How to process the FY 2019 tax returns (and FY 2020 provisional tax returns) of a number of my clients who are working offshore. Some of these clients plan to return to South Africa and some do not
Important:
This answer is based on tax law for the year ending 28 February 2020.
Answer:
The effective date, of the amendment to section 10(1)(o)(ii), is 1 March 2020. It will therefore not have an impact on assessments submitted for the 2019, and 2020, years of assessment.
Formal emigration is not required. It is possible though, that the resident status of the individual changed during the 2019 year of assessment (or will change subsequently), due to the person being exclusively deemed to be resident of another country under a double tax agreement.