$3\mathrm{.}2.$ Elizabeth uses street vendors to sell pirated versions of well$-$known CDs to the general public. Her income from

these activities amounted to R$110000$ for the current year of assessment. You are required to determine whether

Elizabeth will be taxed on the income received.

$(4$ marks$)$

YOU ARE REQUIRED TO indicate if the above persons will be subject to normal tax in South Africa for the

$2019$ year of assessment.