The employee retention tax credit under section 75A must be—
(a) in respect of salaries and wages paid by the employer only for a period of 6 months, commencing on the 1st day of April, 2020, and terminating on the 30th day of September, 2020; and
(b) claimed no later than the 31st day of December, 2021 for income tax or corporate income tax owed for the income year 2020/2021.
(Inserted by Act 8 of 2021)