South African sailors who spend more than 183 days outside the country also don't pay income tax, but they usually are still tax resident: The first million Ran

South African sailors who spend more than 183 days outside the country also don't pay income tax, but they usually are still tax resident: The first million Rand of employment income earned outside South Africa is exempt. But independent contract and investment income is still taxed. And I'm pretty sure our law was based on laws in other countries, like the UK.