PDF INTERPRETATION NOTE: NO. 47 (Issue 3) ACT : INCOME TAX ACT NO ...

• acceptable write-off periods of such assets. This Note is a binding general ruling made under section 89 of the Tax Administration Act on section 11(e) in so far as it relates to the determination - • of the value of an asset for purposes of section 11(e); and • the amount that will qualify as an allowance. ................
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