Mr Noxolo Gamede is a resident of the Republic. He is married out of community of property to Rose

Gamede and they have twin boys, Junior and Khosi.

Noxolo made for the first time during his lifetime, the following donations during the $2024$ year of assessment:

$1.$ On $1$ June $2023,$ he donated property located in Germany valued at R$8500000$ to Junior. Noxolo

inherited this property $12$ years ago from his late grandfather who was a resident of Germany all his

life.

$2.$ On $8$ August $2023,$ he donated an antique motor vehicle worth R$950000$ to Khosi. However, Khosi

rejected the donation as he wasn$$t an avid fan of antique motor vehicles. Noxolo took back the motor

vehicles two months later, in October $2023.$

$3.$ On $1$ November $2023,$ he donated rental earning property valued at R$7800000$ to Khosi, subject to

its lifelong use to Rose. The value of the lifelong use was determined as R$6948125$ on the date of the

donation.

$4.$ On $15$ December $2023,$ he gave R$80000$ cash to Ms Jackie Mackie as a sign of appreciation for taking

excellent care of his frail mother. Jackie is a caregiver who is an employee at a frail care centre where

Noxolo$$s mother stays.

$5.$ On $27$ February $2024,$ a R$60000$ donation was made to a registered political party ahead of the

$29$ May $2024$ national elections in South Africa.

Other information:

Noxolo turns $63$ years of age on $20$ March $2024.$

Rose turns $59$ years of age on $2$ May $2024.$

Junior & Khosi both turn $22$ years of age on $28$ May $2024.$

REQUIRED:

Calculate the donations tax Mr Noxolo Gamede will need to pay on the above transactions. Provide brief reasons if some transactions are exempt