Section 17: Deduction in connection with employment

17. Deduction in connection with employment (1) Any expenditure which is wholly, exclusively and necessarily incurred by a person in performing the duties of an office or employment shall be deductible from the gross income referred to in section 10 (1) (a) in the income year in which the expenditure is incurred. I5 – 21 [Issue 9] Income Tax Act (2) The Director-General may determine whether and to what extent an allowance made to a person constitutes a reimbursement of expenditure wholly, exclusively and necessarily incurred by that person in performing the duties of his office or employment and the allowance shall, to the extent so determined, be deductible from the gross income referred to in section 10 (1) (a) in the income year in which the allowance is made. (3) Where the Director-General is satisfied that the whole or part of any advantage has necessarily to be provided by an employer for a person for the performance of the duties of his office or employment, the advantage, or part thereof, shall be deductible from the gross income referred to in section 10 (1) (a) in the income year in which the advantage is provided. (4) – (5) — [S. 17 amended by s. 11 (b) of Act 23 of 2001 w.e.f. the income year commencing on 1 July 2001; s. 9 (c) of Act 18 of 2003 w.e.f. 1 July 2003; s. 18 (f) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing 1 July 2006 and in respect of every subsequent income year.]