A taxpayer receives a basic salary, commission, and and travel allowance.
For ease lets say the Basic is R 50 000
Commission is R 150 000
And the Travel Allowance R 50 000
Note that the commission is more than 50% of the taxpayer's total income, and expenditure can be claimed in terms of section 11(a).
How does the travel deduction work?
If we claim the travel against the travel allowance, and the deduction calculated is let's say R 60 000. The deduction is then limited to the R 50 000 Travel allowance received. Can we then claim the remaining R 10 000 against the commission as per section 11(a)?
Do we just claim all travel against commission as per section 11(a) and ignore the travel allowance?
Your assistance in this regard will be highly appreciated