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O Actual Fuel & Oil Costs (R) Actual Repairs & Maintenance Costs (R) Reason South African Revenue Service INTRODUCTION Calculating a travel deduction if you are in receipt of a travel allowance Without a logbook, you will not be able to claim a travel deduction! The Income Tax Act No.58 of 1962 allows taxpayers who receive a travel allowance to claim a deduction for the use of their private vehicles for business purposes. It is important to note that travel between your home and place of.

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