Mrs. Rosa (Rosa) turned 65 on 13 January 2023, she had worked as a senior administrator in one of the reputable accounting firms, Tax expert (Pty) Ltd. She retired on 31 January 2023 after 20 years with the firm. Rosa was a member of the pension fund for the past 20 year since she joined the firm and has been contributing since then. A total of R75 000 contributions were disallowed as a deduction. Rosa received the following payments on her retirement