Provisional tax – impact on salary or wage earners who receive a one-off amount of income without tax deducted

This fact sheet accompanies QB 23/05 Provisional Tax-impact on salary or wage earners who receive a one-off amount of income without tax deducted which considers the impact of the provisional tax rules on salary or wage earners who receive one-off amounts of income that has not had tax deducted at source. It replaces QWBA 19/03 Provisional tax-impact on employees who receive one-off amounts of income without tax deducted.