Page 56 - Taxation F6 - Income From Employment
P. 56
Income from Employment
Fringe
• A transport rendered by the employer for conveyance from home to
their place of employment.
• Services rendered by an employer to his employees at their workplace
- For better performance of their duties.
- As a benefit to be enjoyed by them at that place or
- For recreational purposes at that place
• Travel facility granted by the employer to the employee’s spouse or
minor child to travel between the employees usual place of residence in
SA and the place where the employee is stationed if:
The employee is stationed 250 km away from his usual place of residence.
The employee is required to spend more than 183 days of the year at the
business place.
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