Let say a taxpayer earned 2 IRP5s over one tax period. Employed by Company A for 6 month and then employed by Company B for 6 month.
Company A - commission structure on IRP5 was more than 50% of the gross income and therefore the taxpayer qualified for section 23(m) where expenses can be claimed for 6 months.
Company B – Commission was less than the gross and therefore no expenditure can be claimed.
Or do you have to combined the commission over a tax year and then calculate if the commission is more than 50% of the gross?