George Dlamini is a retired judge. He is now 82 years old. His income is made up of His pension An annuity from a retirement annuity fund, and The returns from his various investments (taxable dividends and interest). Although retired, George Dlamini is required, from time to time, to judge on certain issues, usually as part of a tribunal (a group of three people to settle certain types of disputes). Since judges are expected to provide services of this nature, he is not paid for them. He lost his drivers licence two years ago. His wife, aged 75 years, has never driven a car. He is unable to use public transport. He therefore employs Jack Daniels, on a full time basis, as his chauffeur (a person employed to drive a car). Jack Danielss employment contract with George Dlamini entitles him to a cash salary, free accommodation in a furnished three-roomed granny flat situated at George Dlaminis residence, free meals, free washing and ironing facilities, free use of a cellular telephone, and the infrequent or incidental use of George Dlaminis motor car. George Dlamini has determined that his total cost of employing Jack Daniels for the 2019 year of assessment was R240 000. No portion of this expenditure has been deducted in the determination of his taxable income. George Dlamini has also determined that 20% of the time when he is being driven by Jack Daniels, he is being driven to and from the tribunals that he is serving on.

Required Discuss whether the R240 000 that George Dlamini has incurred on employing Jack Daniels, or a portion of it, should have been deductible in the determination of his taxable income, and if a deduction was available, could it now be deducted, even if he has already e-filed his 2019 tax return.