Section 11: Emoluments received in arrears
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
11. Emoluments received in arrears
Where arrears of emoluments earned in an income year are received by a
person in the following or any subsequent income year, those emoluments shall
be deemed to have been earned in the income year in which they are received.
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Questions this section answers
- If I get back-pay this year for work done in an earlier year, which year is it taxed in?