Calculate Mrs. Havana's taxable income, considering her salary, pension contributions (hers and employer's), and tax rules.

Step 1: Calculate Mrs. Havana's total annual pension fund contributions. This includes both her own contribution and her employer's contribution. Mrs. Havana's annual salary is R17 300 per month × 12 months = R207 600. Mrs. Havana's annual pension contribution: 7.5\% × R207\,600 = 0.075 × R207\,600 = R15\,570. Employer's annual pension contribution: 10\% × R207\,600 = 0.10 × R207\,600 = R20\,760. Total annual pension contributions = R15\,570 + R20\,760 = R36\,330. Step 2: Calculate Mrs. Havana's total income for tax purposes. This includes her annual gross salary and the employer's pension fund contribution (which is considered a fringe benefit and added to gross income). Total income = Annual gross salary + Employer's annual pension contribution Total income = R207\,600 + R20\,760 = R228\,360 Step 3: Calculate Mrs. Havana's taxable income. Taxable income is calculated by subtracting allowable deductions (in this case, the total pension fund contributions, assuming they are within the deductible limits) from the total income. Taxable income = Total income - Total annual pension fund contributions Taxable income = R228\,360 - R36\,330 = R192\,030 Step 4: Calculate Mrs. Havana's tax payable before rebates. Refer to the 2022 tax year table. Mrs. Havana's taxable income of R192 030 falls into the first bracket (1 – 216 200), where the tax rate is 18% of taxable income. Tax payable = 18\% × R192\,030 Tax payable = 0.18 × R192\,030 = R34\,565.40 Mrs. Havana's taxable income: R192\,030 Mrs. Havana's tax payable before rebates: R34\,565.40 That's 3 down. 2 left today — send the next one.