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© 2026 Risen Advisory (Pty) Ltd
The IFRS carrying amount and the SARS tax base, kept side by side on every asset.

IAS 16 and SARS together
Book and tax bases on one asset
Section 11(e), IN47
Wear-and-tear write-off periods
Reconciles to the Xero GL
Against the ledger, as at a date
Deferred tax at 27%
From the temporary difference