Unexpected tax relief for expatriates

South African expatriates who were unable to leave South Africa on account of the lockdown will be relieved to learn that the requirements of the foreign employment exemption will be relaxed. Jean du Toit, Head of Tax Technical at Tax Consulting South Africa, says that it is unclear what made the powers that be grant the relief; perhaps they were swayed by the fact that other countries have made concessions where lockdown restrictions resulted in distorted tax implications for their taxpayers.