ONE (20 MARKS) 1. List 4 deductions that may be claimed by a person who earns only salary income. (2 marks) 2. List any 4 prohibited deductions in terms of S23. (2 marks) 3. Discuss the factors that SARS will generally consider in determining whether a natural person is ordinarily resident in South Africa during the tax year. (6 marks) 4. Discuss the difference between tax evasion and tax avoidance and the consequences of each. (6 marks) 5. Discuss the way in which SARS treats taxpayers of 65 years and older differently from those under this age and give reasons as to why you think this might be. (4 marks)