On 1 March 2015 Mohammed Ahmed, who is 25 years of age, started a new business, Candle Light (Pty) Ltd, of producing and selling candles. Cande Light (Pty) Ltd was never obligated to register as a VAT vendor and also did not choose to do so. Candle Light (Pty) Ltd qualified as a micro business and was registered as a micro business with effect from 1 March 2018. The following information is relevant to Candle Light (Pty) Ltd's 2018 year of assessment: The following information is relevant to Candle Light (Pty) Ltd's 2019 year of assessment: Notes 1. Included in the cash receipts for the year 2019 is R30 000 recaived from outstanding debtors as on 29 February 2018 and amounts refunded from suppliers on damaged goods purchased of R22 000. On 20 June 2018, R13 000 of the R405 000 received was also refunded to a customer who bought candles that did not want to light. 2. Party Hire (Pty) Ltd still owed Candle Light (Pty) Ltd R20 000 for candles delivered on 20 February 2019. 3. Candle Light (Pty) Lid needed a larger mixer to mix the wax for the candles and purchased a new mixer candle Light (Pty) Ltd sold the old mixer and received R30 000. The mixer was wholly used for business purposes. Required: Calculate Candle Light (Pyy) Ltd's turnover tax liability for the 2019 year of assessment