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Fringe Benefit Guidelines amendment

November 29, 2017

The Tax Guide to Fringe Benefits have been updated as follows:

  • At the end of Chapter 4, a new subheading has been added which deals with an exemption on the private use of aircraft and vessels in certain particular circumstances.
  • In Chapter 5, under the subheading dealing with share option and share award schemes, clarification has been made regarding the point of exercise and taxability.
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