Page 50 - F6 Slide - Taxation - Lecture Day 3 F
P. 50

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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