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n Tax Breaks Newsletter - No such thing as a "free" holiday : fringe benefits

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Abstract

In a judgement handed down in the High Court in the Western Cape (Vacation Exchanges International (Pty) Ltd v Commissioner for the South African Revenue Services - judgement given on August 7 2009), the Court provided clarity on who must pay the tax when the taxable value of a fringe benefit is adjusted by SARS on the basis that it has been incorrectly calculated by an employer.

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/content/montb/2009/286/EJC78599
2009-11-01
2016-12-07
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