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Department of Commercial Law

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

Abstract

dc:description.abstract

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).

Degree

thesis:*
Grantor
Department of Commercial Law
Year dc:date.issued
1997

Author and committee

dc:creator, dc:contributor.*
Author dc:creator
  • Shirk, Abigail
Advisor dc:contributor.advisor
  • Emslie, T S

Subjects

dc:subject × 1

Identifiers

dc:identifier.*
Handle dc:identifier.uri
http://hdl.handle.net/11427/35376
OAI identifier oai:identifier
oai:open.uct.ac.za:11427/35376

Chain of custody

source
Harvested from
University of Cape Town
Base URL
open.uct.ac.za/oai/request
Last updated
2026-07-22
Source record
OAI-PMH GetRecord
related terms
citation

Shirk, Abigail. The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962. Department of Commercial Law, 1997. http://hdl.handle.net/11427/35376