Exempt income for non-residents
| OUTCOMES OF TOPIC After studying the topic related to gross income you should be able to: ✓ Identify amounts, that were included in gross income in terms of the s 1 definition, that are exempt from normal tax. ✓ Apply the qualifying criteria to determine whether an amount is exempt from normal tax or not ✓ Understand which tax return to use for taxpayers that are exempt from tax ✓ Understand which of the Yes/No questions in an ITR12 tax return relate to exempt income ✓ Understand where in the ITR12 tax return will one declare exempt income |