EM What is it?
EM What is it? Case EM Office holders EM Office holders Case

EM Distinguishing between employment and business income E What does it comprise?
EX Where are they found?

E Where is the definition

ET What is an emolument?

ET What is an emolument? Not arising from employment ET NT If given to more than one person regardless of their merits ET NT Golden Hellos when?
ET NT Golden Hellos not taxable

ET NT Golden Hellos not taxable sport ET NT Golden Hellos taxable ET NT Given on merits as a person ET NT Given on merits as a person Taxable cricket

ET NT Given on merits as a person Taxable taxi

ET T Given by custom ET T Discharging the taxpayers liability ET T Usually payments made by employer exceptions

BC Double tax provisions BC Apply to BC Question 1 BC Question 2 BC 2 Look at what you can get for it case 1 BC 2 Look at what you can get for it case 2

BC 2 Look at what you can get for it case 3 BC 2 Look at what you can get for it Options BC C3 What does it cover?
BC C4 What does it cover?
BC C4 A cash voucher BC C4 A non-cash voucher BC C4 A credit token BC C5 What does it cover?
BC C5 What does it catch?
BC C5 Exceptions

BC C5 Exception 1 BC C5 Exception 2

BC C5 Exception 2 case BC C6 What does it cover?

BC C6 The formula BC C7 Loans BC C10 What is it?
BC C10 How do you quantify this?
BC C10 How do you quantify this? Case

BC C10 Loan of an asset D What are they?
D Where is the test?

D What is the test?
D Necessary D Necessary No subjective D Necessary Training usually no

D Necessary Training exceptionally yes

D In the performance of their duties D 337 Travelling

D 337 Travelling At Work D 337 Travelling To Work

D 337 Travelling To Work Exceptional

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