Concise Guide to Employee Taxation 2020
A concise commentary on capital gains tax and includes relevant legislation.
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
A concise commentary on capital gains tax and includes relevant legislation.
Concise Guide to Employee Taxation is a comprehensive and easy to understand guide to the complex field of employee taxation. This includes both the general rules of taxation for services rendered and employment and the specific rules for the taxation of fringe benefits. It is of interest to anyone with responsibility for the taxation of employees in general and is a useful guide to the rules of salary structuring/remuneration packaging. It discusses the tax consequences of particular package choices, how to avoid pitfalls and how to take advantage of those opportunities provided for in the tax legislation. Selected extracts from the Act, travel allowances and company car rates, daily subsistence allowances and exempt lump sum benefits are set out in Appendices. Updated annually.
Table of contents
Chapter 1 - Taxable employment income and remuneration packaging
Chapter 2 - Income from employment and services rendered
Chapter 3 - Nature, timing and proceeds of CGT events
Chapter 4 - Fringe benefits in kind
Chapter 5 - Other benefits
Chapter 6 - Other elements of remuneration packages
Chapter 7 - PAYE
Chapter 8 - Self-employed persons
Appendix A - Selected extracts from the Act
Appendix B1 - Travel allowance, company car
Appendix B2 - Daily amount for travel outside the Republic
Appendix C - Exempt portion of lump sum benefits
