3. Travel costs may be based either on the actual costs of economy or second class tariffs or reimbursed in the form of lump sums based on a reasonable methodology for distance calculation.

In practical terms, this requires that consumers falling into any of the broad observable categories of domestic consumption, identified by reference to a party's various domestic retail packages, should be in a position to confidently replicate the typical domestic consumption pattern associated with their respective domestic retail packages while periodically travelling within the Union, without additional costs to those incurred in a domestic setting.

133.Asks that the costs of a sponsored group visit should always be reimbursed to the group leader by bank transfer and not in cash; asks also that Parliament reimburse the costs actually incurred, on presentation of documentary evidence; further asks for a study to be conducted by the Parliament to examine whether the flat rate system for the reimbursement of travel expenses borne by official visitor groups is adequate with regard to their different departure points and destinations for the visits or whether the system of reimbursement of real costs – subject to a ceiling – would be more suitable for that type of groups.

In practical terms, this requires that consumers falling into any of the broad observable categories of domestic consumption, identified by reference to a party's various domestic retail packages, should be in a position to confidently replicate the typical domestic consumption pattern associated with their respective domestic retail packages while periodically travelling within the Union, without additional costs to those incurred in a domestic setting.

An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)

An Act to amend the Income Tax Act (travel and accommodation deduction for tradespersons)