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