4G 15:00 E . Background You are a tax consultant and practitioner at a tax firm in Johannesburg. Your manager has requested you to assist with a client's tax calculation for the year ending 28 February 2021. You received the following information from your manager regarding the relevant client: CLIENT NAME: CLIENT OCCUPATION: CLIENT AGE: Brooke Hampton Wealth and Investment Manager 55 years Mrs Brock Hampton is 55 years old and a resident of the Republic of South Africa. She is a Senior Manager at a well-known Wealth and Investment firm, IGrow Wealth (Pty) Ltd (hereafter referred to as "Grow"), in Sandton. She started her employment with Irow on 1 March 2020 She is married in community of property to Mr Michael Hampton. Mr and Mrs Hampton have two boys. Jeremiah is 21 years old and is currently studying full time at a university and Matthew is 16 years old and still in school. All assets owned by Mr and Mrs Hampton, as well as any return on the assets, form part of their joint estate, except where specifically stated otherwise. 010 The following items relate to the year of assessment ending 28 February 2021 unless otherwise stated 1. Mrs Hampton received a monthly basic salary for the year of assessment ending 28 February 2021. Refer Employment contract Annexure 1A 2. an annual bonus ol R150 000 on Mrs Hampton also received 20 December 2020: 3. Mrs Hampton is a member of the company's Defined Contribution Retirement Fund. Refer Employment contract- Annexure 1A: 4. 4 Mrs Hampton is the main member with her entire family registered as dependants on the Discovery Medical Aid Scheme for the entire 2021 year of assessment. During September 2020 Jeremiah was in a serious motorcycle accident. He obtained serious injuries to his face and teeth. Discovery paid most of the dentistry aynencee however they did not nau amuthina turami tha nlastir curent aynonces III = o H+ 15:01 P documents - Annexure TB 5. The company provided Mrs Hampton with a laptop. Refer Employment contract- Annexure 1A: 6. Mrs Hampton took her family for a weekend away during January 2021. They spent two nights at the Grow's holiday accommodation in Dinokeng Game Reserve. Refer Employment contract- Annexure 1A; 7. Mrs Hampton received a monthly cell phone allowance. Refer Employment contract- Annexure 1A: DIO 8. 8 Mrs Hampton received a monthly travel allowance. Mrs Hampton drives an Audi which she purchased on 31 January 2018. She settled the full amount in cash. She . kept a logbook and for the year of assessment ending 28 February 2021 she drove 13 100 km's for business purposes. She did not keep record of her actual travel related expenditure like fuel and maintenance. Refer Employment contract- Annexure 1A and travel allowance supporting documentation - Annexure 1C; 9. Mrs Hampton received a monthly clothing allowance. Refer Employment contract- Annexure 1A: 10. Mrs Hampton attended a 5 day (4 nights) Wealth Serninar in Cape Town for which she received an allowance of R500 per day. The allowance was mainly for meals and incidental costs as the company paid her flight and hotel fees before she left for the seminar. Mrs Hampton did not keep records of her actual expenses while she was in Cape Town; 11. Due to all the medical expenses incurred by Mrs Hampton, she requested a loan from the company. The company granted her with an interest free loan of R2 500 on 1 February 2021. She paid back the loan in full on 21 April 2021; 12. Mrs Hampton and Mr Harpton received local interest during the current year of assessment. Please refer to /T3(b) certificate-Annexure 10: 13 Mr and Mrs Hampton donated R10 000 to CROW (Centre for Rehabilitation of Wildlife), a registered public benefit organisation. They received a section 18A certificate from CROW for the donation. They also donated R15 000 to an organisation, Hope for Africa, which is not a registered public benefit organisation. They did not receive a section 18A certificate from Hope for Africa. Please refer to Annexure TE; 14. The company withheld R214 000 PAYE from Mrs Hampton's remuneration of R949 000 for the year ending February 2021 Oro 4 of 7 TIL o