On $1$ February $2024,$ Ubuntu $($Pty$)$ Ltd acquired a second$-$hand machine for R$1400000.$ The machine was brought into use the same day in a process of manufacture. Calculate the capital allowance to be claimed by Ubuntu $($Pty$)$ Ltd on this machine for the $2024$ year of assessment ending $29$ February. Assume Ubuntu $($Pty$)$ Ltd is a Small Business Corporation, as defined in the Act.

a$.R58333$

b$.$ R$560000$

maintenance contract with Green Fingers CC to maintain its corporate headquarters yard. The terms of the contract are that the contract is paid in advance on an annual basis. Ngwenya $($Pty$)$ Ltd made the payment of R $160000$ on $1$ January $2024$ to cover the period $01$ January to $31$ December $2024.$

Determine the amount that is deductible by Ngwenya $($Pty$)$ Ltd for its year of assessment ending $29$ February $2024.$ Assume this is the only prepayment that was made by Ngwenya $($Pty$)$ Ltd for the $2024$ year of assessment.

Income or $\frac{K}{0}$sup$\frac{y}{o}$ tor tne $\frac{\frac{?}{{?}_U}}{{?}_{\text{I}}}$ year of assessment and the date of the assessment was $14$ December $2021.$ The company's $2022$ tax assessment was issued on $3$ March $2023$ and reflected a taxable income of R$896123.$ The actual calculated taxable income for the $2023$ year of assessment was R$976754.$ Bhekisizwe $($Pty$)$ Ltd is not a small business corporation as defined and the company has a September year end.

On or before which date must the second provisional payment be made to SARS for the $2023$ year of assessment?