Page 55 - F6 Slide - Taxation - Lecture Day 3 F

Income from Employment

Fringe

• The following have a zero value

• A travel facility granted to the employee by

employer engaged in the business of carrying

passengers for reward by land ,sea or air to:

- Any destination in SA.

- Overland to any destination outside SA.

- Any destination outside SA if the employee

was not allowed to make firm reservation of

the seat.

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