Later versions of Safari allow you to Disable Cross-Origin Restrictions. Just enable the developer menu from Preferences >> Advanced, and select "Disable Cross-Origin Restrictions" from the develop menu.
If you want local only, then you only need to enable the developer menu, and select "Disable local file restrictions" from the develop menu.
If you want to disable the same-origin policy on Safari (I have 9.1.1), then you only need to enable the developer menu, and select "Disable Cross-Origin Restrictions" from the develop menu.
Most of these answers are old. The latest Safari 14.0.2 (in 2021), has the option to Disable Cross-Origin Restrictions, however, it doesn't work if the paths have ../../ kind of path names; even though Safari correctly resolves to a local file path, it still doesn't permit loading the file, even though it exists. This is a recent bug in Safari 14 that didn't happen in 13.
For those debugging a site in iOS Safari with an iPhone plugged into a Mac and using the Mac's Develop menu to inspect the site on the phone, if the option for Disable Cross-Origin Restrictions is greyed out, follow these steps.
Click on the Safari menu on your Mac
Click on Preferences...
Click on the tab for Privacy
Remove the checkmark for Prevent cross-site tracking
Refresh the page on your phone
Put a sticky note on your computer with a reminder to put the checkmark back when you are done working