Mr Taphe worked abroad for a foreign company for $15$ years. Thereafter he worked in the RSA for the foreign company for $18$ years, after which he retired on $28$ February $2022$ and transferred his total foreign fund to South Africa. He has been receiving a monthly pension of R$18000($from $1$ March $2022)$ from this pension fund. Assume that no DTA is applicable.

REQUIRED: Calculate which amount $($if any$)$ must be included in Mr Taphes gross income for the $2023$ year of assessment and which exemptions $($if any$)$ he is entitled to if

$($a$)$ he is a resident

$($b$)$ he is a non$-$resident and receives a pension amount from a South African fund $($ignore any DTA$)$

$($c$)$ Critically the role of technology in taxation and the ethical issues tax practitioners must be aware of