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 27 (October 2, 2024): (Published on 2 October 2024) pp 1–32. Accessed October 16, 2024. https://perjournal.co.za/article/view/16833.