(section 6(2)(b) and (c) of South African Income Tax
Section 6(2)(b) of the South African Income Tax Act states that any amount received by a taxpayer from an employer in respect of services rendered by that taxpayer is considered taxable income.
Section 6(2)(c) of the Income Tax Act further stipulates that any amount received by a taxpayer in respect of any restraint of trade agreement or similar agreement is also considered taxable income. This includes any amounts received as compensation for refraining from carrying on any trade, business, profession, or other income-earning activity.