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Income from Employment
Deductions (Doubtful Debts S11(j)
• Any debts that are considered to be doubtful are
deducted.
• Only debts that would have been deducted if they
had become bad, that is they should have been
included in the income.
• The amount deducted in the current must be
added to the income in the next YOA.
• The rate does not exceed 25% of the list of
debtors that are considered to be doubtful.
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