s10(1)(o)(ii) and once off-contracts

The income that you earn from the overseas company should be exempt from income tax. The section applies to any work done outside South Africa for longer than 183 days and more 60 continuous days outside of South Africa, it does not matter if the work was done on behalf of your current employer in South Africa or if you are an idependant contractor.

Thank you for your reply. Just to clarify, is being an independent contractor the same as being employed? The section refers to income received from employment. Is there an employee employer relationship as an independent contractor?

Do you only work for the one company and do you have a contract with that company?

I'm working as a medical professional and have a contract overseas for a few months. I do not only work for that company however. I am self employed but I have a contract for this specific overseas job?

If you meet the number of days criterion and you have a contract in place then you will have that income earned while out of SA exempt even if you are self employed.