(a) (b) (d) List thee circumstances under which: The income of a taxable person is assessed on another person. (3 marks) A married woman living with her husband may be called upon to bear the burden of tax. (3 marks) Briefly describe the treatment of the following classes of taxpayers with regard to Pay As You Earn (PAYE): (1) Casual workers. Taxpayers with multiple sources of income (2 marks) (2 marks) What circumstances may trigger a Pay As You Earn (PAYE) audit? (5 marks) What tax set-offs are available to an individual taxpayer which may reduce the gross tax liability?