5 Nov 2007
COMMISSIONER OF INLAND REVENUE v. TSAI GE WAH
- Citation
- COMMISSIONER OF INLAND REVENUE v. TSAI GE WAH
- Court
- Court of First Instance
- Case number
- HCIA1/2007
Clause 10 of the renewal contract must be read as requiring the employer to bear and deduct the cost of any statutory long service payment from the contractual gratuity, meaning that notionally the employer paid statutory long service pay first; accordingly $103,196 of the $251,280 was properly characterised as long service pay (exempt from salaries tax) and the Commissioner's appeal was dismissed.