Question $1$

Cyril Peters is a resident of the Republic. He is $52$ years old and is married in community of property.

The following information relates to the $2024$ year of assessment for Cyril and his wife, Naledi.

Income from a South African source:

A salary of R$520000$ 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$96000$ 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 Naledi:

Rent received from an out$-$house on their property amounted to R$75000.$

Cyril 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. He

installed solar roof panels at his home to the value of R$60000$ in June $2023.$ A provisional tax payment of R$25000$ was also

made on $31$ August $2023.$

Required:

Calculate Cyril s normal tax liability for the $2024$ year of assessment.