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The Panel agrees
there is an unintended legislative change and also recommends a
more detailed review of the policy by officials:
(a) legislative
clarification that there is no income tax payable on the
provision of board and lodgings to an independent contractor
even though they are subject to source deduction payments;
(b) the value
of the benefit concept be reinstated to that position applying
under the 1994 Act together with the definition of "monetary
remuneration" in the 1994 Act;
(c) clarifying
legislation about the application of the “benefit” requirement
for accommodation allowances be enacted.
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