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Section 98:

Income Tax Act · PART VIII: RETURNS, COLLECTION AND PAYMENT OF TAX

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.

98. Decision whether an amount is an emolument Where any question arises in relation to an employer or an employee whether any amount is or is not an emolument to which this Sub-part applies, the question shall be decided by the Director-General, whose decision shall be notified to the employer or employee in writing.

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