Page 31 - F6 Slide - Taxation - Lecture Day 3 F
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Income from Employment
Allowances
• Subsistence allowances
• Allowances may be granted to cover personal
subsistence and incidental costs when an
employee is required to spent at least one
night from the his usual residence in SA for
business purposes.
• Only the amount that exceeds the deemed or
actual costs is included in the gross income.
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