A summary of income and expenses for the 2019 tax year of assessment for Dorothy, a 46 year old resident of South Africa is presented below: Commission received 360 000 Rent from property in South Africa 20 000 Annuity from SA insurance company 3 600 Dividends from South African public company 800 Interest received from SA bank 1 300 EXPENSES on property Rates and taxes 1 700 Insurance 1 000 Additions to property 20 000 Water and electricity 3 500 Repairs 5 000 Wages 4 000 Required:

Calculate the Taxable Income and Total tax liability of Dorothy for the 2019 year of assessment.

2022 tax year (1 March 2021 28 February 2022)

Taxable income (R)	Rates of tax (R)
1 216 200	18% of taxable income
216 201 337 800	38 916 + 26% of taxable income above 216 200
337 801 467 500	70 532 + 31% of taxable income above 337 800
467 501 613 600	110 739 + 36% of taxable income above 467 500
613 601 782 200	163 335 + 39% of taxable income above 613 600
782 201 1 656 600	229 089 + 41% of taxable income above 782 200
1 656 601 and above	587 593 + 45% of taxable income above 1 656 600