n Tax Breaks Newsletter - An amendment to a somewhat odd provision : employees' tax

Volume 2016, Issue 361
  • ISSN :



THE TAXATION Laws Amendment Act, No 23 of 2015 (TLAA) contains an amendment to a somewhat odd provision one that has seemingly stood the test of time since the introduction of the Fourth Schedule into the Income Tax Act 58 of 1962. Paragraph 5(2) of the Fourth Schedule, dealing with absolving an employer from liability in respect of employees' tax, has now been amended to provide a more formal approach when compared to its previous version but the amended version is still riddled with discretionary powers.

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