At $30$ June $2019$ the deferred taxation statement of financial positions account of Lyra Limited amounted to R$2800($credit$).$

At $30$ June $2020$ the company had received deposits amounting to R$4000$ in respect of work that had been carried out only during the six months ended $31$ December $2020.$ The corresponding figure for the previous year was R$1200.$

The following particulars are supplied in respect of the year ended $30$ June $2020$:

Carrying amount of plant at $30$ June $2020$

Rand

$100000$

Wear and tear allowed on plant

$20000$

Depreciation on same plant provided for in the accounts

$15000$

Charitable donations not allowed for tax

$1000$

Profit before tax

$197500$

In both $2019$ and $2020$ the rate of taxation was $28\%.$

Notes:

The South African Revenue Services tax deposits in the year of receipt.

The Company determines deferred taxation in accordance with IAS $12.$

Required:

Prepare a current taxation computation for Lyra Limited for the year ended $30$ June $2020.$

Compute deferred taxation at $30$ June $2020.$

Draft the taxation expense note for the year ended $30$ June $2020.$

$($Ignore comparatives$).$