Legal Counsel – Secondary Legislation – Income Tax Notices 2026

25 February 2026 – Income Tax Act, 1962: The income tax notices, scheduled for publication in the Government Gazette, relate to –

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

Publication details will follow in due course