Page 81 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1

Income from Employment

Fringe Benefit

• Right of use of a motor vehicle.

• When an employee receives 2 vehicles for use

from the employer.

• If the commissioner is satisfied that the

vehicles are used primarily for business

purposes the 3,5/3,25 is applied to the vehicle

with the highest value.

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