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Legal Counsel – Secondary Legislation – Income Tax Notices 2025

Legal Counsel – Secondary Legislation – Income Tax Notices 2025

28 February 2025 – Income Tax Act, 1962: The income tax notices, as published in Government Gazette 52199 of 28 February 2025, relate

to –

  • determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c)(ii) (overnight allowance);
  • determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(a)(ii) (daily allowance); and
  • fixing the rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii).