Jessie James (46 years of age and a disabled person as defined)had the following receipts and accruals during the 2020 year ofassessment:
Receipts from a restaurant operated in his own name 650 000
Salary received from part-time employment 180 000
Dividends from South African companies 50 000
Interest from local bank 43 800
Interest on tax free investment 800
Franco incurred the following expenses during the current year ofassessment:
Jamie incurred expenses related to the restaurant for maintenanceto the building 120 000
Additional medical expenses paid 26 152
Monthly medical aid contribution 2 050
(James and his wife are members of the fund)
Franco paid the following pre-paid taxes:
PAYE with regards to part-time employment 45 000
Provisional tax 80 000
In addition to the above information Jessie James had also made aprofit of R200 000 on the sale of asset which he sold in thecurrent year of assessment.

QUESTION 1
Calculate Jamie’s normal tax liability for the 2020 year ofassessment. (30 Marks)

south africa tax ratea