Browsing Taxation by Subject "Employees"

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A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax

Sathiga, Stephene (University of Pretoria, 2011)

Fringe benefits are the largest source of tax collection in South Africa, and a major change to the Income Tax Act has affected Fringe Benefit Tax. Virtually every year in the budget speech, the Minister of Finance introduces ...
A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments

Muller, Theunis Christian (University of Pretoria, 2010-05-03)

With effect from 26 October 2004, section 8C was introduced into the Income Tax Act No 58 of 1962 and replaced the previous section 8A. The main purpose of the new section was to effectively tax directors and employees on ...
A critical analysis of the income tax implications of conditional employee share plans in South Africa

Van Wyk, Christie-Louise (University of Pretoria, 2012-06-04)

Employee share plans are commonly used to provide a staff incentive to employees who have served long and continuously, as well as to compensate the employees for their commitment in reaching company goals and performance ...

Now showing items 1-3 of 3

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