My client received total income of R1 017 500 and commission under code 3606 of R478 020 and a tax free amount under code 3703 of R68 920. No travel allowance under codes 3701 or 3702. He travelled 31 130 km for his work. Can he claim travel expenses unde
Important:
This answer is based on tax law for the year ending 28 February 2020.
Answer:
We accept that the amount of ‘income of R1 017 500’ is the total amount of the remuneration for the individual for the year. Section 23(m) would the apply and no deduction of any expenditure, loss or allowance, contemplated in section 11, which relates to any employment of… any person, may then be made in respect of the travel costs. This is because the remuneration was not derived mainly in the form of commissions based on his or her sales or the turnover attributable to him or her.