Deduction oftax–general Deduction oftax–general
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- 14Calculation and making of deduction or repayment
- 15First payment in the year
- 16Deductions in accordance with regulation 9
- 17Deduction in special cases
- 18Emoluments not paid weekly or monthly
- 19Subsidiary emoluments of employee paid monthly or at greater intervals
- 20Employee on fixed pay
- 21Aggregation of emoluments in non-cumulative cases
- 22Tax-free emoluments
- 23Cessation of employment
- 24Emoluments paid after employment ceased
- 25Commencement of subsequent employment
- 26Pension emoluments
- 27Death of employee