Nelson Nilam is a 74 year old resident of the Republic who works in the motor industry. He has been married in community of property to Dinky Magubane (aged 60) for 15 years.

Nelson has the following income and expenses for the 2022 year of assessment: Income
Salary	R 25 000 pm
Bonus	10% of gross salary
Interest local	R 80 000 pa
Dividends- (listed SA company)	R 15 000 pa
Foreign Dividends (From a listed company)	R 3 000 pa
Foreign Interest	R 5 000 pa
Rental Income (derived from garden cottage)	R 10 000 pm
Expenses
Maintenance to rental property	R 30 000 pa

He belongs to a medical aid fund to which he contributed R3 000 per month to during the year of assessment and he had medical expenses of R23 500, which were not covered by the medical aid fund. His employer also deducts employees tax of R12 785 and he paid R20 200 provisional tax for the 2022 year of assessment.

Dinky Magubane Income and expenses for the 2022 year of assessment: Salary	R 18 000 pm
Income from Tax Free Investments	R 4 600pa

YOU ARE REQUIRED TO: Calculate the net tax liability for Nelson Nilam for the year of assessment ending 28 February 2022.

Note: Please ensure that all tables and rebates used for the calculation are for the 2022 year of assessment.

2022 tax year (1 March 2021 28 February 2022) Taxable income (R)	Rates of tax (R)
1 216 200	18% of taxable income
216 201 337 800	38 916 + 26% of taxable income above 216 200
337 801 467 500	70 532 + 31% of taxable income above 337 800
467 501 613 600	110 739 + 36% of taxable income above 467 500
613 601 782 200	163 335 + 39% of taxable income above 613 600
782 201 1 656 600	229 089 + 41% of taxable income above 782 200
1 656 601 and above	587 593 + 45% of taxable income above 1 656 600