1.) Martin is a building site foreman working for Southern Projects Ltd, a building company operating in Nadi. His employer discovers that it has been underpaying Martin for the past 8 months and advised him on 15 January 2019 that it would pay him back pay of $13,000 in his next pay, which will be 31 January 2019.

Required

Advise Martin whether he should include the $13,000 received in his income tax return for the year ended 31 December 2018 or 31 December 2019.

2.) What options of appeal or review are available to the taxpayer who has had an objection denied by the CIR/CEO?