Week 4 - Special Inclusions Flashcards
1
Q
restraint of trade payments must be rec from?
A
- labour brokers
- personal service providers
- individuals by virtue of employment
2
Q
what is the definition of services rendered?
A
- services to third parties
- in respect of employment
- applies to all natural persons
- regardless of cap in nature or no
- not incl fringe benefits
- regardless of who actually rec the pmt
3
Q
what is services rendered according to case law?
A
a causal relationship must exist between employment and receipt
4
Q
what is the definition of lump sum benefits arising from variation of office?
A
- amt paid by employee for breach of contract
- accumulated leave pay
5
Q
what is the definition of annuities and requirements?
A
must have:
- periodical repayment
- recipient has right to more than one pmt
- no principle sum reduced by each pmt
eg.) monthly pension
