Peter and Jack are in a partnership and their main business is the construction of houses.

They share equally in the profits and losses of the partnership. The clients of the business are

responsible for the purchase of building material. On a small scale they also offer clients a

service of drafting plans for houses. They decided to register their business as a micro

business for turnover tax purposes in the $2021$ year of assessment. The following amounts

relate to various amounts received by the micro business for that year:

Notes:

The refund received by the business relates to faulty equipment that was returned to

the supplier.

The construction services figure includes an amount of R$15000$ received from a client

for a contract concluded in the previous year of assessment. The R$15000$ had accrued

to the business in the previous year of assessment and was subject to normal tax.

The construction figure also includes an amount of R$50000$ from the carrying on of

business activities in Lesotho.

Required:

Calculate the turnover tax payable for the $2021$ year of assessment $(15)$