6. Zinhle works at SWR. Her employer provided her, her husband and their two daughters with free holiday accommodation in a Deluxe chalet at Dolomite Resort (SWR Resort) for 5 days. The normal accommodation rate for Deluxe chalets is R3 500 a day. What is the cash equivalent of the taxable income to Zinhle? A. RO B. R17 500 C. R3 500 D. R31 500 7. Which of the following is not a no value fringe benefit? A. Meals supplied to employees during overtime hours B. Company laptop that employee can use after hours for private purposes C. Employees' subscriptions paid by an employer to a professional body (membership is not a requirement of the employee's employment) D. Transport service between home and work rendered to employees in general 8. In the residential accommodation formula (A-B) x C/100 x D/12. If the accommodation provided has three rooms and is furnished and electricity is provided. What is the value of C? A. O B. 17 C. 18 D. 19 9. On 30 November 2019, Mr Charlie received a Rolex watch from his employer as a long service ward after had completed 15 years of service at the company. The market value of the was R8 625 (including VAT). VAT is 15%. What is the taxable benefit of the Rolex watch? A.RO B. R8 625 C. R7 500 D. R2 500 10. Uniform allowance is exempt if: A. It is a condition of employment to wear special uniform while on duty and it is clearly distinguishable from ordinary clothing B. It is a condition of employment to wear special uniform while on duty, but it is clearly distinguishable from ordinary clothing C. Uniform is clearly distinguishable from ordinary clothing, and it is condition of employment to wear special uniform only at special work occasions D. Employee can wear the uniform when they want