Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax
Dissertation (MCom)--University of Pretoria, 2011.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Published: |
University of Pretoria
2013
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613703005798400 |
|---|---|
| access_status_str | Open Access |
| author2 | Du Preez, Hanneke |
| author_browse | Du Preez, Hanneke |
| author_facet | Du Preez, Hanneke |
| collection | Thesis |
| dc_rights_str_mv | © 2012, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Dissertation (MCom)--University of Pretoria, 2011. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/30656 |
| institution | University of Pretoria (South Africa) |
| last_indexed | 2026-06-10T12:40:21.476Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/30656 A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax Du Preez, Hanneke sathigaS@sapo.co.za Sathiga, Stephene Werknemers Indiensnemer Werkgewer Employees' tax Employers Employment Employees Fringe benefit tax Werknemer se belasting Byvoordele belasting UCTD Dissertation (MCom)--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 changes to the legislation, with the concomitant effect on individuals. In the last speech, the use of travel allowances and medical schemes, to name only two, were mentioned as being under constant review. In the budget speech of 2011, delivered by Pravin Gordhan on 23 February 2011, he announced that the employer’s contribution to retirement funds on behalf of employees will constitute a Taxable Fringe Benefit with effect from 1 March 2012. This study intends to establish, by means of a comparison between the South African and Australian Income Tax Acts, whether the taxation of fringe benefits, as set out in the Act in South Africa, is still appropriate. This will be done by evaluating the Australian system of taxing fringe benefits and comparing this with the taxation of the fringe benefits listed in the Act in SA. The study also discusses the various categories of fringe benefits listed in the Act. It will analyse and compare these with the fringe benefits in the Australian tax system. No similar research has been carried out from the South African perspective AFRIKAANS : Byvoordeel bestaan die grootste gedeelte van die bron van belasting invordering. Daar is 'n groot verandering in die Inkomstebelastingwet wat die byvoordeel belasting geaffekteer het in Suid Afrika. Byna elke jaar in sy begrotingsrede het die Minister van Finansies veranderinge aangekondig in die wetgewing wat individue raak.In die begrotingsrede van 2011, vrygestel op 23 Februarie 2011 deur die Minister van Finansies, Pravin Gordhan, sal die werkgewer se bydrae tot aftreefondse namens werknemers ,met ingang 1 Maart 2012 as 'n belasbare byvoordeel graag word. Die doel van hierdie studie is om vas te stel, deur middel van 'n vergelykende studie met Australiese Inkomstebelastingwet, of die wet op belasting op byvoordele in Suid-Afrika nog toepaslik is. Die doelwitte van die studie is om die Australiese stelsel te evalueer in vergelyking met die belasting op byvoordele in SA. Hierdie studie bespreek die verskillende kategorieë van byvoordele soos tans van toepassing op Suid-Afrika; an word ontleed en vergelyk met die byvoordele in die Australiese belasting stelsel. Daar is geen vorige navorsing uitgevoer in hierdie gebied vanuit ‘n Suid-Afrikaanse perspektief nie Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Sathiga, S 2011, A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03052012-161405 / > F12/4/143/gm Taxation Unrestricted 2013-09-09T07:23:02Z 2012-06-07 2013-09-09T07:23:02Z 2012-04-16 2011 2012-03-05 Dissertation Sathiga, S 2011, A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03052012-161405/ > http://hdl.handle.net/2263/30656 http://upetd.up.ac.za/thesis/available/etd-03052012-161405/ © 2012, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | Werknemers Indiensnemer Werkgewer Employees' tax Employers Employment Employees Fringe benefit tax Werknemer se belasting Byvoordele belasting UCTD A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax |
| title | A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax |
| title_full | A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax |
| title_fullStr | A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax |
| title_full_unstemmed | A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax |
| title_short | A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax |
| title_sort | comparative analysis of the taxation of fringe benefits in the south african income tax with the australian income tax |
| topic | Werknemers Indiensnemer Werkgewer Employees' tax Employers Employment Employees Fringe benefit tax Werknemer se belasting Byvoordele belasting UCTD |
| url | http://hdl.handle.net/2263/30656 http://upetd.up.ac.za/thesis/available/etd-03052012-161405/ |