A restraint of trade is included in gross income irrespective of the duration of the period of the restraint

Fringe benefits are included in gross income together with other forms of remuneration by paragraph (c) of the gross income definition

Dividend income is not included in gross income because it is a distribution of the after-tax profits of a company

A lease premium received by a landlord is included in gross income over the duration of the lease agreement

In general, both local and foreign dividends are exempt from normal tax

Only South African interest income received by natural persons may be exempt from normal tax

The interest income of all non-residents is exempted from normal tax by section 10(1)(h)

A South African resident who receives a pension form a foreign government pension fund will be taxed in full on the amount, because they are taxed on their worldwide income

Royalties received form a South African source by a non-resident who has never been to South Africa are not subject to any taxes in South Africa

If an employer bears the cost of relocating an employee's personal goods from one city to another the employee is not taxed on that amount

All of the gross income of a South African resident who is seconded to a foreign office of her employer for the entire year of assessment is exempted from normal tax for the period that she is away

A bursary received by an employee is exempt from normal tax even if his remuneration proxy exceeds R600 000

If a taxpayer pays R100 000 to purchase an annuity that will over time return R150 000, the first R100 000 of the taxpayer's annuity income will be exempt from normal tax

It is up to the taxpayer to provide proof that an amount is not capital in nature