Calculate the normal tax liability of Tirisano (Pty) Ltd for the year of

assessment ending on 31 March 2023. Start your answer with the profit

before tax amount of R4 103 270.

Marks

40

Provide brief reasons where amounts have a nil effect on profit before tax.

Tirisano (Pty) Ltd will always elect any option available to legally minimise its

normal tax labilitv

Ignore dividends tax