The exemption is granted for a maximum of two years from the date the qualified person starts work with the employer. If he or she leaves the job the exemption stops.
As the employee will not satisfy the qualification condition again, that is, be in receipt of the BTWA for the first time on commencement of employment, the exemption cannot be allowed for that employee at a future date.
The exemption certificate is issued for two years for example 16 September 2003 to 15 September 2005.
Under no circumstances can the exemption be used after the period stated on the certificate.