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In 2022, SPL Ltd. paid tax-free automobile allowances of 57 per kilometre to two of its employees. Employee 1 drove 17,000 km and Employee 2

In 2022, SPL Ltd. paid tax-free automobile allowances of 57 per kilometre to two of its employees. Employee 1 drove 17,000 km and Employee 2 drove 6,000 km in carrying out their duties of employment. Comment on the deductibility of the car allowance for SPL Ltd.

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