Income tax : fringe benefits - interpretation of Fourth and Seventh Schedules - whether SARS can levy employees' tax on an employer where it disputes the correctness of the 'cash equivalent' determined by the employer

Journal Title :

The Taxpayer

Citation :

(2009) 58 Taxpayer 170

S.A. Legislation :

Income Tax Act 58 of 1962, 4th Schedule

Income Tax Act 58 of 1962, 7th Schedule

Subject :

Non-wage payments

TImesharing (Real estate) - Taxation

Remuneration (Words and phrases)

Cash equivalent (Words and phrases)

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