South Africa's permanent defence force. He was also a former South African rugby player. On his retirement from rugby, and after he had been dishonourably discharged from the army, he completed a diploma in journalism. He has, since 2019, been employed as a full-time rugby correspondent for The Naked Truth (a leading Sunday newspaper in South Africa). The 2022 year of assessment was a special one for Commander Kamp-Staaldraad. He was selected Australia. This assignment resulted in him being away from home for a period of two months (from 1 October 2021 to 30 November 2021). During these two months he attended all the matches. He also interviewed the players and their coaches. He prepared articles that he e-mailed daily to The Naked Truth for publication in South Africa. For the 2022 year of assessment, Commander Kamp-Staaldraad's remuneration package from his employer, namely, Sunday Newspapers Limited, the publisher of The Naked Truth, included the following benefits: A cash salary of R18 000 a month. During his two months in Australia, his salary was paid into his bank account in South Africa. A cash bonus of R27 000 awarded to him in December 2021 on his return to South Africa in recognition of some outstanding articles he had written for The Naked Truth while in Australia. The use of a motor car that was purchased by Sunday Newspapers Limited during the 2021 year of assessment for R207 000 (R180 000 plus value-added tax at 15% of R27 000). Sunday Newspapers Limited bears all its maintenance costs. He is required to pay for the fuel. During FRINGE BENEFITS 361 the 2022 year of assessment he incurred fuel costs of R25 200. (He has proof that he incurred Sunday Newspapers Limited so that it could be used by another employee who required these costs.) During his two-month assignment in Australia he 'returned' his 'company car' to transport during that period. In the 10-month period that he used it, he travelled a total of 25 000 kilometres in it of which 15 000 kilometres were for his private purposes. A subsistence allowance of AUS$12 200 (being 61 days at AUS$200 a day). The rand equivalent of this subsistence allowance is R136 640. The subsistence allowance paid to him was for his meals, drinks and other incidental expenses. (His employer, Sunday Newspapers Limited, bore all the accommodation expenses for his two-month stay in Australia.) Since he has relatives living in Australia he spent only AUS$8 200 of his subsistence allowance. He invested the balance of AUS$4 000 in a bank account in Australia (see below for further details). The free use of a new notebook computer purchased by Sunday Newspapers Limited shortly before his departure to Australia for R20 700 (R18 000 plus value-added tax at 15% of R2 700). The use of this notebook computer was given to him to enable him to write articles in Australia and to e-mail them to The Naked Truth in South Africa. On his return to South Africa, he was given the option to purchase this notebook computer from Sunday Newspapers Limited for R13 800 (R12 000 plus value-added tax at 15% of R1 800) being its carrying amount (book value) in its accounting records. He took up this option and purchased this notebook computer because he knew its market value was R18 400 (R16 000 plus value-added tax at 15% of R2 400) having seen a similar second-hand notebook computer advertised for sale by a local computer shop. On returning from his assignment in Australia, Sunday Newspapers Limited offered him the free use of a time-share unit (holiday accommodation) owned by it. He accepted the offer, and for 10 days during December 2021 Gizelda Kamp-Staaldraad, his wife, Petra Kamp-Staaldraad, their daughter and himself enjoyed a vacation. If the time-share unit is not being used by an employee of Sunday Newspapers Limited, it is let by the time-share management on a commercial basis, at a daily rate of R750. (A maximum limit of four adults and four children are allowed to occupy the time-share unit at any one point in time.) An interest-free loan of R24 000 granted by Sunday Newspapers Limited to him on 1 January 2022. After his writing success in Australia, he furthered his studies by enrolling in a professional-writing qualification offered on a correspondence basis by a university situated in America. The R24 000 was used by him to settle the tuition fees (the equivalent of R20 000) and to purchase the necessary text books (at the equivalent of R4 000). He is required to settle the loan at the rate of R2 000 a month (this amount being deducted from his 'after-tax' earnings by Sunday Newspapers Limited). He repaid R4 000 of this loan during the 2022 year of assessment (R2 000 on 31 January 2022 and R2 000 on 28 February 2022). (Assume that the relevant 'official rate of interest' is 4,5%.) He is a member of Sunday Newspapers Limited's medical scheme. Under the rules of this medical scheme, the employer and employee are each liable for 50% of the monthly contribution. For the 2022 year of assessment, his total monthly contribution was R3 600 (of which he paid R1 800, and it the other R1 800). Gizelda Kamp-Staaldraad, Petra Kamp-Staaldraad and himself are members of this medical scheme. He also paid 'qualifying medical expenses' of R34 897 during the 2022 year of assessment, R21 400 of which he was reimbursed by the medical scheme. He is also a member of Sunday Newspapers Limited's 'non-contributory' provident fund. Contributions made to the provident fund for his membership by Sunday Newspapers Limited during the 2022 year of assessment were R32 400. In addition to the amounts listed above, Commander Kamp-Staaldraad had the following receipts and accruals during the 2022 year of assessment: Local interest of R31 565 from his investments with a local bank. One of these investments is a tax free investment'. From it, local interest of RI 350 accrued to him. The other investments are not 'tax free investments.