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Legal Counsel – Binding General Rulings 41–60

19 April 2023 – Employment Tax Incentive Act, 2013: Binding General Rulings

Binding General Ruling 47 (Issue 2) – Meaning of “month” in the definition of “monthly remuneration” and section 6(g) for employers remunerating employees on a weekly or fortnightly
Binding General Ruling 44 (Issue 2) – Meaning of 160 hours for purposes of section 4(1)(b)

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