Employees tax PGDA notes

Question 1

Brief examples of things added in Employees tax

Answer 1

Services rendered – gross income para (c), excluding section 8(1) allowance, para (i) fringe
benefits, and amounts for services rendered by another person;

• Fringe benefits – gross income para (i), determined in accordance with the Seventh Schedule; and
• Allowances and advances – section 8(1), which are included in taxable income.