Abel (Pty) Ltd is a resident company with one shareholder, Mr Dlamini (33 years old). Abel (Pty) Ltd had a profit before tax of R1 000 000 for the financial year ended 28 February 2019. You may assume that the companys taxable income equals its accounting profit before tax. Abel (Pty) Ltd distributed all the available profit after tax to Mr Dlamini on 28 February 2019.

Calculate the tax payable by both Abel (Pty) Ltd and Mr Dlamini in respect of Abel (Pty) Ltds profits and the distribution thereof for the 2019 year of assessment.