Income Tax Act, 1962 (Act No. 58 of 1962)Notices2009 NoticesDetermination of daily allowance for meals and incidental costsNotice No. 171 of 2009 |
Notice No. 171
27 February 2009
GG 31915
South African Revenue Service
By virtue of the powers vested in me by section 8(1)(c)(ii) of the Income Tax Act, 1962 (Act No. 58 of 1962), I, Pravin Jamnadas Gordhan, Commissioner for the South African Revenue Service, hereby determine in the Schedule hereto the amounts which shall be deemed to have been actually expended by a person in respect of meals and incidental costs for the purposes of section 8(1)(a)(i)(bb) of that Act.
The amounts determined in this notice apply in respect of the year of assessment commencing 1 March 2009.
P J Gordhan
Commissioner for the South African Revenue Service
| 1) | Unless the context otherwise indicates, any word or expression to which a meaning has been assigned in the Income Tax Act, 1962, bears the meaning so assigned. |
| 2) | The following amounts will be deemed to have been actually expended by a recipient to whom an allowance or advance has been granted or paid- |
| a) | where the accommodation, to which that allowance or advance relates, is in the Republic and that allowance or advance is paid or granted to defray- |
| i) | incidental costs only, an amount equal to R80-00 per day; or |
| ii) | the cost of meals and incidental costs, an amount equal to R260-00 per day; or |
| b) | where the accommodation, to which that allowance or advance relates, is outside the Republic and that allowance or advance is paid or granted to defray the cost of meals and incidental costs, an amount per day determined in accordance with the following table for the country in which that accommodation is located- |
Table: Daily Amount for Travel Outside the Republic
This table can be found in Government Gazette No. 31915 dated 27 February 2009.