Employment Tax Incentive Act, 2013 (Act No. 26 of 2013)

Notices

COVID-19 Disaster Relief Organisation deemed to be Public Benefit Organisation

Amounts received or accrued from COVID-19 disaster relief organisation not included in remuneration
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(1) For the purposes of paragraph 2(4) of the Fourth Schedule to the Income Tax Act, any amount paid by a COVID-19 disaster relief organisation, on behalf of an employer, must be deducted or excluded by the employer from remuneration, as defined in that Schedule, in calculating the balance of remuneration referred to in that paragraph.

 

(2) Subsection (1) is deemed to have come into operation on 1 April 2020 and applies in respect of any amount received or accrued on or after that date but on or before 30 September 2020.

 

[Section 9 of the Disaster Management Tax Relief Act, 2020 (Act No. 13 of 2020), GG43883, 5 November 2020]