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for International Subsistence Expenses - SARS

Discussion Paper: Practitioners 1 Discussion Paper on theDeemed Income Tax Deductionfor International Subsistence Expenses i Discussion Paper on the Deemed Income Tax Deduction for International Subsistence Expenses under Section 8(1)(c)(ii) of the Income Tax Act, 1962 (Act No. 58 of 1962) Your comments regarding this discussion paper are invited by 30 January 2009. Kindly send the comments by email, with the subject line International Subsistence allowance changes , to or by facsimile to 012-422-5195. Although individual responses will not be possible, all comments will be acknowledged and taken into account. Prepared by Legal and Policy Division SOUTH AFRICAN REVENUE SERVICE December 2008 ii TABLE OF CONTENTS 1.

i Discussion Paper on the Deemed Income Tax Deduction for International Subsistence Expenses under Section 8(1)( c)(ii) of the Income Tax Act, 1962

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