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Ultimate Taxation 3A Summary

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This is a simple and effective notes to help you understand the concepts and principles taught in the 3rd year of Taxation. The summary is guaranteed to give you a good indication of what usually comes out in the tests and exams. There is an in-depth analysis of each topic studied in the 1st sem...

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  • Yes
  • May 12, 2021
  • 27
  • 2020/2021
  • Summary

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TAXATION
LIFESAVER
SUMMARY


WEEK 5 – SPECIAL INCLUSIONS

, CEDED THE SPES
Source rules overrules special inclusions

(a) – Fixed payment
Repetitive
Obligation to pay
Hogan case


(c) – Causal relationship between payment and employment.
Stevens case
Provisos
(c)(i) – Fringe benefit (non-cash things hence cash equivalent)
(c)(ii) – Deemed to accrue to person who does service


(cA) – For awards, see standards
(cB) – In relation to employment (past or future)


(d) – LSB
(d)(i) – Like severance benefits
(d)(ii) – Make sure different from keyman insurance as it’s in GI of employee
(d)(iii) – Ceded
Proviso
(d)(bb) – Amount payable to person after death immediately accrues to them
day before they die.


(f) – LSP once off for e.g. 3 months pay received in 1 day


(gA) – Operating manual and training session, even technical advisory services

, (h) – Only in GI when improvements fully complete
Check contract details, look for words like actual amount, or “at least”,
“minimum”.


(m) – In the GI of employer (key man insurance)
Loans would already be included in GI (when the loan was taken out
therefore don’t double count) – subtract it from policy proceeds.

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