Legal Counsel – Secondary Legislation – Income Tax Notices 2026

27 February 2026 – Income Tax Act, 1962: Publication details for income tax notices 7174, 7175, and 7182, as published in Government Gazette 54218 of 27 February 2026 are now available.

These notices relate to –

• determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(a)(ii) (daily allowance) (Notice 7175);
• determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c)(ii) (overnight allowance) (Notice 7174); and
• fixing the rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii) (Notice 7182).