Commentary

7.1 Travel and subsistence

South Africa
South Africa | Commentary

7.1 Travel and subsistence

South Africa | Commentary

7.     Travel and subsistence

7.1     Travel and subsistence

Section 8(1)(a)(i) of the Income Tax Act prescribes the circumstances where an allowance or advance must be included in an employee's 'taxable income'. In this section, there is a general provision and certain exclusions thereto. Taxable income represents the amount remaining after taking into consideration allowable exemptions and deductions, including all amounts to be included or deemed to be included under the Act, such as under section 8(1).

Section 8 is important for expatriate employees, as it defines the circumstances where travel and subsistence allowances will be tax free. In general

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