Are travel allowances still beneficial when compared to company cars?

dc.contributor.authorOberholzer, Ruanda
dc.contributor.authorStiglingh, M. (Madeleine)
dc.date.accessioned2010-07-19T07:39:23Z
dc.date.available2010-07-19T07:39:23Z
dc.date.issued2006-04
dc.description.abstractDuring his 2004 Budget speech the Minister of Finance said the following: 'I am concerned about the tax loss associated with travel allowances. In the coming year, we plan to review the taxation of the motor vehicle allowances and the ad valorem duty structure on motor vehicles.' A year or two later, during his 2005 and 2006 Budget speeches, far-reaching amendments to the taxing provisions of company vehicles and travel allowances were suggested. The bulk of the changes to the taxing provisions of travel allowances were dealt with in the Taxation Laws Amendment Act 9 of 2005 that was promulgated on 19 July 2005. The Revenues Laws Amendment Act 31 of 2005 was promulgated on 1 February 2006 and contained the rest of the amendments with regards to travel allowances and company cars. A brief overview of these latest changes will firstly be provided before the comparison between the different benefits will be discussed.en_US
dc.identifier.citationOberholzer, R & Stiglingh, M 2006, 'Are travel allowances still beneficial when compared to company cars?', The Accountant, pp.7-9. [http://www.journals.co.za/ej/ejour_account.html]en_US
dc.identifier.issn1680-7537
dc.identifier.urihttp://hdl.handle.net/2263/14472
dc.language.isoenen_US
dc.publisherEagle Publishersen_US
dc.rightsEagle Publishersen_US
dc.subjectTravel allowancesen_US
dc.subjectTaxation of motor vehicle allowancesen_US
dc.subjectCompany vehiclesen_US
dc.subject.lcshAutomobiles, Company -- Taxation
dc.subject.lcshEmployee fringe benefits -- Taxation
dc.titleAre travel allowances still beneficial when compared to company cars?en_US
dc.typeArticleen_US

Files

Original bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
Oberholzer_Are(2006).pdf
Size:
144.31 KB
Format:
Adobe Portable Document Format
Description:
Article

License bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
2.44 KB
Format:
Item-specific license agreed upon to submission
Description: