Travelling and Subsistence Policy - Drakenstein municipality

SCHEDULE1. Unless the context otherwise indicates, any word or expression to which a meaning has beenassigned in the Income Tax Act, 1962, bears the meaning so assigned.2. The following amounts will be deemed to have been actually expended by a recipient to whom anallowance or advance has been granted or paid—(a) where the accommodation, to which that allowance or advance relates, is in the Republic and thatallowance or advance is paid or granted to defray—(i) incidental costs only, an amount equal to R80-00 per day; or(ii) the cost of meals and incidental costs, an amount equal to R260-00 per day; or(b) where the accommodation, to which that allowance or advance relates, is outside the Republic andthat allowance or advance is paid or granted to defray the cost of meals and incidental costs, anamount per day determined in accordance with the following table for the country in which thataccommodation is located—Table: Daily Amount for Travel Outside the RepublicCountry Currency AmountAlbania Euro 97Algeria Euro 136Angola US $ 191Antigua and Barbuda US $ 220Argentina US $ 75Armenia US $ 279Austria Euro 108Australia Australian $ 175Azerbaijani US $ 145Bahamas US $ 191Bahrain B Dinars 36Bangladesh US $ 79Barbados US $ 202Belarus Euro 117Belgium Euro 124Belize US $ 152Benin Euro 89Bolivia US $ 53Bosnia-Herzegovina Euro 112Botswana Pula 799Brazil US $ 133Brunei Darussalam US $ 88Bulgaria Euro 89Burkina Faso Euro 100Burundi US $ 138Cambodia US $ 90Cameroon Euro 100