The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962

Master Thesis

1997

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As the burden borne by the South African taxpayer seems to increase yearly, the prudent taxpayer must embrace the various deductions available to him or her in terms of the Act . In order to do so the taxpayer must understand the ambit of each deduction so that he or she may plan accordingly. A deduction that has for many years granted relief to the weary taxpayer is that contained in Section 1 l(d).
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