Commission and travel allowance - can I deduct travel and depreciation ?

[fixmytax]

Hi

Just a quick question. A taxpayer earns commission income (more than 50% of total income) and a travel allowance.

Can a deduction be claimed against the travel allowance for business travel (using deemed cost from SARS tables) as well as a depreciation deduction against commission income ?

Will this be allowed or is the maintenance portion of the travel allowance seen as depreciation ?

Thanks in advance.

[Beancounter]

The deemed expenditure per km travelled already has a portion included for wear and tear based on the value of the vehicle. I doubt if a deduction against commission income will be allowed for depreciation. It will be seen as a duplicate claim.

[Dave A]

It might also be an idea to read this thread. Quite an interesting suggestion that was made there that might be worth bearing in mind in the above situation.