Claassen, Petra. “A Tax Deduction for Home Office Expenditure: The Interpretation of and Proposed Removal of the Exclusive-Use Requirement in Section 23(b) of the Income Tax Act”. Potchefstroom Electronic Law Journal, vol. 27, Oct. 2024, pp. (Published on 2 October 2024) pp 1-32, https://doi.org/10.17159/1727-3781/2024/v27i0a16833.