S10(1)(o)(ii) - Taxpayer qualifies for foreign income to be exempt. Employer apportions the income earned in SA and outside SA and records it accordingly on the IRP5. When completing the ITR12, the number of work days in year as well as work days outside SA must be stated. However this then reduces the foreign income exemption which has already been apportioned accordingly.
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
We don't understand why you say that there is a double apportionment of the same amount (we think that is what you are saying). The apportionment, based on work days outside the RSA, is to determine the amount that qualifies for the section 10(1)(o)(ii) exemption. It does not reduce the amount of the section 10(1)(o)(ii) exemption - it merely determines the amount that qualifies for the exemption. The balance is income earned from employment in the RSA and doesn't qualify for the exemption.