lliot, a certified abnormal load truck driver has recently been employed by Unitrans since 1 March 2018. Elliot relocated from his previous job in Johannesburg to take up his position in Durban. The following amounts have been received by Elliot for the year of assessment ending 28 February 2019. Salary R 240 000 Employer paid f or all costs incurred in transferring and relocating Employer paid for three m onths accommodation in Durban A monthly uniform allowance for a operators uniform bear 75 000 36 000 ing unique branding of Unitrans 5.2 5.3 Differentiate between proportional and progressive taxes. Define in detail gross income in terms of the Income Tax Act of South Africa.