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Commentary

6.4.2 Exemption for officers and crew members of a ship

South Africa

Section 10(1)(o)(ii) makes provision for the first exemption applicable to officers and crew members of a ship. In order to qualify for the exemption, the following elements must be present:

  1. Ìý

    •ÌýÌýÌýÌý remuneration – remuneration in this case is as defined in para 1 of the

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