EIM01000 - Employment income: particular items: A to P: table of contents
Alphabetical list of particular items
| EIM01005 | Alphabetical list of particular items |
Bank charges
| EIM01010 | Bank charges |
Board and lodging
| EIM01020 | Board and lodging |
| EIM01025 | Board and lodging: example |
Car parking facilities at or near the employee's workplace
| EIM01030 | Car parking facilities at or near the employee's workplace |
Christmas presents or bonuses
| EIM01040 | Christmas presents or bonuses |
Commutation payments
| EIM01050 | Commutation payments |
Club membership fees
| EIM01060 | Club membership fees |
Credit cards
| EIM01070 | Rewards for recovery of lost or stolen credit cards |
Dirty money
| EIM01080 | Dirty money |
Discounts
| EIM01090 | Discounts |
Examination grants to employees
| EIM01100 | Examination grants to employees |
Expenses payments and reimbursements
| EIM01110 | Expenses payments and reimbursements |
Financial loss allowance
| EIM01120 | Financial loss allowance |
Flexible benefit plans
| EIM01140 | Flexible benefit plans |
| EIM01141 | Flexible benefit plans: contractual reduction in gross pay |
| EIM01142 | Flexible benefit plans: earnings from employment |
| EIM01143 | Flexible benefit plans: benefit allowances |
Further education and training costs: work-related training
| EIM01200 | Further education and training costs: introduction |
| EIM01210 | Work-related training: general |
| EIM01220 | Work-related training: meaning of work-related training |
| EIM01230 | Work-related training: meaning of related employment |
| EIM01235 | Work-related training: reimbursement of pre-employment training expenses: Silva v Charnock |
| EIM01240 | Work-related training: costs related to training |
| EIM01250 | Work-related training: excluded expenditure/apportionment of costs |
| EIM01260 | Work-related training: travel and subsistence costs |
| EIM01270 | Work-related training: incidental overnight expenses |
| EIM01280 | Work-related training: provision of assets |
| EIM01300 | Work-related training: provision by third parties |
Garage allowances
| EIM01400 | Garage allowances |
Gifts and other voluntary payments
| EIM01450 | Gifts and other voluntary payments |
| EIM01460 | Gifts not taxable as earnings |
Holiday pay
| EIM01470 | Holiday pay |
Homeworkers
| EIM01471 | Employees who work at home: arrangement of guidance |
Household expenses
| EIM01472 | Payments to reimburse additional costs: introduction |
| EIM01474 | What costs can be reimbursed? |
| EIM01475 | Broadband internet charges |
| EIM01476 | How much can be reimbursed? |
| EIM01478 | Example |
Leasing of assets for use by employees
| EIM01480 | Leasing of assets for use by employees |
Loans released or written off
| EIM01490 | Loans released or written off |
Long service testimonial awards
| EIM01500 | Long service testimonial awards: general |
| EIM01501 | Exemption for long service testimonial awards: maximum exempt amount |
| EIM01502 | Exemption for long service testimonial awards: form of qualifying awards |
| EIM01503 | Exemption for long service testimonial awards: multiple awards |
| EIM01504 | Exemption for long service testimonial awards: meaning of same employer |
| EIM01510 | Exemption for long service testimonial awards: example |
Meals
| EIM01530 | Meals: cash allowances to employees |
Medical expenses and insurance
| EIM01550 | Medical expenses and insurance |
National Savings Certificate schemes
| EIM01560 | National Savings Certificate schemes: employer's contributions |
Personal pension schemes
| EIM01570 | Personal pension schemes |
Phantom share schemes
| EIM01600 | Phantom share schemes |
