$(20$ Marks$)$

Question $1$

Cynil Peters is a resident of the Republic. He is $52$ years old and is married in community of property.

The following information relates to the $2024$ year of assessment for Cyril and his wife, Naledi.

Income from a South African source:

A salary of R$520000$ from his employer, a motor manufacturing company.

He does part$-$time academic work for a private higher education college and earned an income of R$110000$ as part of his business income for the year of assessment.

Net rentals of R$96000$ was earned from a bachelor flat in Margate.

Interest of R$34000$ was earned from various short$-$lerm investments.

Income from a South African source for Naledi:

Rent received from an out$-$house on their property amounted to R$75000.$

Cynil made contributions of R$6500$ per month to a medical scheme on behalf of himself, his wife and child. He paid R$48000$ qualifying medical expenses for the year. His employer contributed R$40000$ to the medical scheme during the year. He installed solar roof panels at his home to the value of R$60000$ in June $2023.$ A provisional tax payment of R$25000$ was also made on $31$ August $2023.$

Required:

Calculate Cynil's normal tax liability for the $2024$ year of assessment.

Question $2$

$(10$ Marks$)$

Sbu Khumalo operates a security business in Soweto, Gauteng. He seeks advice on whether the following expenses and losses are deductible in terms of the general deduction formula:

One of Sbu's vans, with a tax value of R$170000$ on the date, was hijacked when the driver was returning after having transported a team of guards to a client's business premises in Randburg. The van was not insured.

${?}_2$ One of Sbu's guards was badly bitten by one of the guard dogs while on duty. The court granted the guard compensation amounting to R$40000$ on $25$ May $2023$ which Sbu duly paid on $31$ May $2023.$

$1.$Three of Sbu's team leaders attended a two$-$day training workshop in Pretoria, on the latest security techniques, at a cost of R$19000$ per person.

Required:

Determine with reference to tax cases $($case law$)$ whether the expenses$/$losses above $[1-3]$ are deductible in terms of the general deduction formula.