Marai Marais (aged 40) is a resident of South Africa. He is employed as a plant supervisor at Eugin (Pty) Ltd (a South African resident company that manufactures paper). Marai is married out of community of property and has 2 children. He has the following receipts and accruals for the 2023 year of assessment: Description Note Amount (R) Salary received from Eugin (Pty) Ltd 480 000 Uniform allowance from Eugin (Pty) Ltd 1 3 500 Bursary from Eugin (Pty) Ltd 2 65 000 Local interest 3 25 250 Gross local dividends 4 23 750 Rental income 5 108 000 Proceeds from sale of shares 6 164 500 Proceeds from sale of personal motor vehicle 7 125 000 Proceeds from sale of primary residence 8 2 500 000 Notes: 1. While on duty at the manufacturing plant of Eugin (Pty) Ltd, Marai is required to wear a uniform that meets specific safety standards. This uniform, a heavy-duty, chemical safe blue overall, features the company name, employee name, and designation. 2. Marai's son is pursuing an engineering degree (NQF level 7) at the University of Cape Town. Eugin (Pty) Ltd provided a bursary for tuition fees. Marai's prior year remuneration was R400,000