Ccma Settlement Agreement Tax Directive

If the settlement agreement or arbitral award in favour of the claimant is not mentioned above (see also the Labour Court`s decision in AL SHA Trading Pty Ltd v. Neil Harrison, the CCMA and the High Court Sheriff, Germiston, J235/15, which confirms this position that supplements in favour of claimants are subject to legitimate tax deductions), it is accepted that the amount is a gross tax and that it is subject to statutory tax deductions in the hands of the claimant. .

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