It should be noted that this employees' tax consideration is particularly complex and a clear understanding of the relationship between this section and the Fourth Schedule is imperative. Subject to certain exceptions, allowances or advances included in taxable income under s 8(1)(a)(i) are included in the 'remuneration' of the relevant employee, per para (bA) of the definition. However, this inclusion is subject to certain exceptions, which apply depending on the allowance paid.
This
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:28