Study notes: Second year:

Employees’ Tax

Individuals

Individuals and Fringe Benefits

All second year study notes

Fringe benefits – 2nd years

Crib note 1: Amount included

  • Amount included = cash equivalent
  • Cash equivalent = value – consideration
  • Included in terms of par (i) of the GI definition

Byvoordele en toelae – 2de jaar

Crib note 1: Bedrag ingesluit

  • Bedrag ingesluit = kontantekwivalent
  • Kontantekwivalent = waarde – vergoeding
  • Ingesluit ingevolge par (i) van BI definisie