Subsistence Allowance (overnight allowance)
The Government Gazette No. 46000 Notice 1844 was published 4 March 2022, determining the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c)(ii) (overnight allowance) of the Income Tax Act, 1962 (Act No. 58 of 1962).
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 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 R152 per day; or
(ii) the cost of meals and incidental costs, an amount equal to R493 per day.
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 ‘Table: Daily Amount for Travel Outside the Republic’ under Notice 268 published in Government Gazette No. 42258 dated 1 March 2019.
The amounts determined in this notice apply in respect of years of assessment commencing on or after 1 March 2022.
Subsistence Allowance (daily allowance)
The Government Gazette No. 46000 Notice 1843 was published 4 March 2022, determining the maximum amount for expenditure in respect of meals and incidental costs for purposes of section 8(1)(a)(ii)(aa) of the Act to be R152 per day.
The amount determined in this notice applies in respect of years of assessment commencing on or after 1 March 2022.