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Commentary

7.3.2 Deemed method

South Africa

In terms of s 8(1)(c)(ii), the amount that is deemed to have been incurred is equal to an amount determined by the Commissioner in the year of assessment as published in the Government Gazette for meals, incidental costs, or only incidental costs, for the days or part of the days that the recipient has spent away from his or her usual place of residence.

Where the accommodation to which the allowance or advance relates

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