Income Tax Act, 1962 (Act No. 58 of 1962)

Notice No. 4458

1 March 2024

GG 50243

South African Revenue Service

By virtue of the powers vested in me by section 8(1)(c)(ii) of the Income Tax Act, 1962 (Act No. 58 of 1962), I, Edward Christian Kieswetter, Commissioner for the South African Revenue Service, hereby determine in the Schedule hereto the amounts which shall be deemed to have been actually expended by a person in respect of meals and incidental costs for the purposes of section 8(1)(a)(i)(bb) of that Act.

The amounts determined in this notice apply in respect of years of assessment commencing on or after 1 March 2024.

EC Kieswetter

Commissioner for the South African Revenue Services