4.4 Travel services
In terms of paragraph 2(e), a taxable benefit will arise if a service (other than a service specifically excluded in terms of that subparagraph) has been rendered to the employee at the expense of the employer (whether rendered by the employer or any other person) and that service has been utilised by the employee for their private or domestic purposes and no consideration or an inadequate consideration has been given by the employee in return (free or cheap services).
In this regard, two methods are applicable, and which will depend on the type of service provided to the employee at the expense of the employer. The first is applicable to certain travel facilities granted by the employer and the second is applicable to all other paragraph 2(e) taxable benefits.
In the case of any travel facility
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