Commentary

(g) Strict compliance with exception

Division BII Taxation of Employment Income
| Commentary

(g) Strict compliance with exception

| Commentary

(g)     Strict compliance with exception

Fourth, the terms of the statutory provision must be strictly adhered to. Although the ordinary tax appeal procedures would apply (in contrast to the previous position under ESC A81 where no appeal was available), there is no room for flexibility in the application of the exception. In particular, the exception applies only to a payment in respect of the costs of engaging a qualified lawyer, as defined. This excludes an unqualified 'employment consultant'. Further, the agreement must provide for payment to be made, and it must in fact be made, where relevant, directly to a

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