George Thulamahashe

George Thulamahashe acted as a barman at Khoroni hotel in Thohoyandou, when the regular barman was on leave. The agreement was that he would provide this service from 1 February 2020 to15 March 2020, and that he would be paid at a rate of R24 000 a month (that is R36 000 for the whole period). It was a condition of the agreement that should a stock shortage occur during this period his total pay would be a lesser amount as the hotel s management may determine after deducting an amount towards the turnover lost, resulting from the shortage. His total pay (a reduced amount) was payable only on the 16th March 2020. During his period of service no shortages occurred, and R36 000 was paid to George Thulamahashe on16th March 2020

Required:

Indicate in which year, or years of assessment the R36 000 accrued to George Thulamahashe (whether actually or deemed). (10)