Homework

 3   due  by  4  pm  on  8  March  2019  Friday  

 
Q1.    
A)   What  is  the  case  that  triggered  off  the  introduction  of  the  1991  Amendment?    
B)   Amounts  “paid  by  an  employer  in  connection  with  the  education  of  a  child”  covers  not  
  only    payments  for  tuition  expenses,  but  also  payments  for  incidental  education  
  expenses  such  as  boarding  fees  and  the  cost  of  school  outings.  Starting  from  which  
  date  that  such  payment  has    become  chargeable?  
C)   By  virtue  of  which  section  of  the  IRO  that  amounts  “paid  by  an  employer  in  connection  
  with  the  education  of  a  child  of  an  employee”  are  income  from  any  office  or  
  employment?
 
Q2.  
A)   What  is  the  title  of  S  9A?  
B)   Under  S  9A,  what  are  the  two  parties  involved  called?    
C)   Is  it  correct  that  if  S  9A(3)  and  S  9A(4)  can  be  satisfied,  remuneration  for  the  relevant  
  individual’s  services  is  not  subject  to  salaries  tax?  
 
source: textbook, IRD website