Page 32 - F6 Slide - Taxation - Lecture Day 3 F
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Income from Employment
Allowances
• Allowance less
• The actual costs in respect of accommodation, meals or other
incidental costs if proved to the commissioner or
• When the taxpayer has not provided proof deemed rates for
(for travel within SA)
• Incidental costs =Refer to silk
• Meals and incidental costs=Refer to silk
• Accommodation= 0
• For travel outside SA the costs are determined per country.
• The deduction is limited to the allowance granted.
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