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A critical analysis of the design and operation of the amended section 11(j) doubtful debt allowance in light of its purpose and scope
Section 11(j) of the Income Tax Act 58 of 1962 (‘the Act') entitles a taxpayer to claim an allowance in respect of doubtful debts. This allowance may only be claimed in respect of a debt that constitutes an amount that has been included in the taxpayer's income, or an amount that is not capital in n
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