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Commentary

7.6.2 Travel allowance

South Africa

The inclusion of a travel allowance in terms of para (cA) of the definition of 'remuneration' should be read in conjunction with s 8(1)(a)(i)(aa), as well as sub-paras (b)(i), (ii) and (iiiA) thereof.

Paragraph (cA) of the definition of 'remuneration' states that the employer

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