Foreign subsistence allowance - how to claim for sole props

[Willie Trombone]

I'm a consultant / sole proprietor and I travel abroad for business. I am given a subsistence allowance up to $x per location. Where does this get declared for tax purposes? I can't seem to find anything for self-employed people. I already declare it as income but I don't know where to declare it as a tax deductible foreign subsistence allowance.

I read this:
https://www.taxtim.com/za/blog/food-for-thought-on-subsistence-allowances

But it seems applicable to employees only. What about self-employed individuals who claim and receive per diem from the firms they consult for?

 

[SauRoNZA]

I don't see how it would be any different for you as you are being paid by the per diem by the company exactly like any employee would and therefore submit it in the same fashion.

 

[Willie Trombone]

I don't see how it would be any different for you as you are being paid by the per diem by the company exactly like any employee would and therefore submit it in the same fashion.

Neither do I except there's nowhere I can put that on the return as a consultant and not an employee.