22 February 2023 – Income Tax Act, 1962
The income tax notices, scheduled for publication in the Government Gazette, relate to the –
- fixing of rate per kilometre in respect of motor vehicles – section 8(1)(b)(ii) and (iii);
- determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(c)(ii) (overnight allowance); and
- determination of the daily amount in respect of meals and incidental costs for purposes of section 8(1)(a)(ii) (daily allowance).
Publication details will follow in due course
Source: SARS Tariffs
Legal Counsel – Secondary Legislation – Income Tax Notices 2023