Note : Section 66A provides an exemption for wagespaid or
payable for services performed wholly in one or more other countries for a
continuous period of more than 6 months.
(2) The question of whether wages
are taxable in this jurisdiction is to be determined by reference only to the
services performed by the employee in respect of the employer during the month
in which the wages are paid or payable, subject to this section.
(3) Any
wagespaid or payable by an employer in respect of an employee in a particular
month are taken to be paid or payable for or in relation to the services
performed by the employee in respect of the employer during that month.
(4) If no services
are performed by an employee in respect of an employer during the month in
which wages are paid or payable to or in relation to the employee--
(a) the
question of whether the wages are taxable in this jurisdiction is to be
determined by reference only to the services performed by the employee in
respect of the employer during the most recent prior month in which the
employee performed services in respect of the employer, and
(b) the wages are
taken to be paid or payable for or in relation to the services performed by
the employee in respect of the employer during that most recent prior month.
(5) If no services were performed by an employee in respect of an employer
during the month in which wages are paid or payable to or in relation to the
employee or in any prior month--
(a) the wages are taken to be paid or payable
for or in relation to services performed by the employee in the month in which
the wages are paid or payable, and
(b) the services are taken to have been
performed at a place or places where it may be reasonably expected that the
services of the employee in respect of the employer will be performed.
(6)
All amounts of wagespaid or payable in the same month by the same employer in
respect of the same employee are to be aggregated for the purposes of
determining whether they are taxable in this jurisdiction (as if they were
paid or payable for all services performed by the employee in the month in
which the wages are paid or payable, or the most recent prior month, as the
case requires).
(7) If wages are paid in a different month from the
month in which they are payable, the question of whether the wages are taxable
in this jurisdiction is to be determined by reference to the earlier of the
relevant months.