QUESTION $1($Total $25$ marks$)$

$($a$)$ David Ford is a senior accountant of Pep Super market $.$ Details of his earnings for the year ended $30$ June $2020$ are: P

Basic salary $600,000$

Commission received $238,736$

Company car Cost $380,000$

Company provided housing Rateable value $620,000$

Utilities paid by the company $32,865$

School fees paid by the company $63,872$

Medical aid paid by the company $24,618$

Cell phone allowance $18,000$

PAYE withheld $237,129$

Other information:

$1.$ David is a member of the company$$s pension scheme to which he contributes $5\%$ of his basic salary and the company contributes $10\%$

$2.$ David pays P$24,000$ towards his company provided house.

$3.$ David was reimbursed P$13,716$ for entertainment expenses which he had incurred during the year.

$4.$ During the year David cashed in some of his leave for P$37,450.$

$5.$ In October $2018,$ the Labour Court awarded David P$50,000$ as a result of a pay dispute against the company commenced in the previous year.

Required:

$($i$)$ Calculate David Ford$$s taxable income for the year ended $30$ June $2020.$

Note: Indicate any amounts not taxable or not deductible by the use of zero $(0).(9$ marks$)$

$($ii$)$ Calculate the tax payable by or refundable to David Ford for the tax year ended $30$ June $2020.$