QUESTION $1$

$[20$ MARKS$]$

Sam Sithole is a resident of the Republic. He is $47$ years old and is married in community of property. The following information relates to the $2023$ year of assessment for Sam and his wife, Meg.

Income from a South African source:

A salary of R$550000$ from his employer, a motor manufacturing company.

He does part$-$time academic work for a private higher education college and earned an income of R$110000$ as part of his business income for the year of assessment.

Net rentals of R$90000$ was earned from a bachelor flat in Margate.

Interest of R$34000$ was earned from various short$-$term investments.

Income from a South African source for Meg:

Rent received from an out$-$house on their property amounted to R$60000.$

Sam made contributions of R$6500$ per month to a medical scheme on behalf of himself, his wife and child. He paid R$48000$ qualifying medical expenses for the year. His employer contributed R$40000$ to the medical scheme during the year.

Required:

Calculate Sam Sithole's normal tax liability for the $2023$ year of assessment. are we not suppose to consider the below when calculation Sam's income?

$-$ Income from rent $($Meg$)$ R$60000$

$-$ Monthly medical scheme contributions R$6500$

$-$ Qualifying medical expenses R$48000$

$-$ Employer$$s contribution to medical scheme R$40000$