Page 89 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1

Income from Employment

Fringe

• Remuneration factor

• Remuneration derived by the taxpayer in the

preceding YOA.

• If the employer was not in employment of the

st
employer in the preceding YOA the 1 month rent is

annualised.

• Remuneration excluding

- Travel allowance or advance

- Benefit from right of use of motor vehicle or

residential accommodation.

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