| INPUT FACTORS FOR CLAIM | | | |
| Value of vehicle | R 195 000.00 | |
| Annual salary | R 250 000.00 | |
| Annual travel allowance | R 60 000.00 | |
| Odo reading March 1 2007 (kms) | 55 000 | |
| Odo Reading Feb 29 2008 (kms) | 84 000 | |
| Total annual travel | 29 000 | |
| | WITHOUT LOGBOOK | WITH LOGBOOK |
| Annual fixed cost element (SARS table) | R 58 334.00 | R 58 334.00 |
| Calculated fixed cost element per km | R 2.01 | R 2.01 |
| Fuel cost element per km (SARS table) | R 0.66 | 0.66 |
| Maintenance cost element per km (SARS table) | R 0.44 | 0.44 |
| Total cost per km | R 3.11 | R 3.11 |
| CALCULATION OF CLAIM | | |
| Business travel (kms) | Unknown | 19 000 |
| Private travel (kms) | Unknown | 10 000 |
| SARS calculated business travel (kms) limited to 14 000km (no logbook) | 11 000 | 19 000 |
| SARS deemed (no logbook)/calculated (logbook) private travel (kms) | 18 000 | 10 000 |
| Total travel claim calculation (in both cases, limited to travel allowance) | R 34 193.69 | R 59 061.83 |
| PAYE on travel allowance (assuming 40% tax rate) | -R 14 400.00 | -R 14 400.00 |
| Taxpayer reduces tax paid by | R 19 793.69 | R 44 661.83 |
| Difference claimable from SARS using MobileTripSheet logbook | NIL | R 24 868.14 |