Page 61 - F6 Slide - Taxation - Lecture Day 3 F
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Income from Employment
Fringe
• Costs relating to medical services
• A taxable benefit arises when an employer pays the
employee his or her spouse, child, relative or
dependent the following:
• Medical, dental or similar services.
• Hospital services
• Nursing services
• Medicines
• Cash equivalent= amounts incurred by the employer.
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