"benefit in kind"
means any benefit offered or afforded to an employee employed in terms of the Employment of Educators Act, 1998 (Act No. 76 of 1998), or the Public Service Act, 1994 (Proclamation No. 103 of 1994), which is not a monetary benefit, including, but not limited to—
| (a) |
exclusive private usage or ownership of a vehicle; |
| (c) |
free phone, including a cell phone; |
| (e) |
groceries to the benefit of the employee; or |
[Definition inserted by section 1(a) of the Basic Education Laws Amendment Act, 2024 (Act No. 32 of 2024), Notice No 5212, GG51258, dated 16 September 2024 – effective 24 December 2024 per Proclamation Notice 237 of 2024]
Trade Marks Act, 1993
