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

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 $\times$ 12 months = R207 600.
Mrs. Havana's annual pension contribution: $7.5\% \times \text{R}207\,600 = 0.075 \times \text{R}207\,600 = \text{R}15\,570$.
Employer's annual pension contribution: $10\% \times \text{R}207\,600 = 0.10 \times \text{R}207\,600 = \text{R}20\,760$.
Total annual pension contributions = $\text{R}15\,570 + \text{R}20\,760 = \text{R}36\,330$.

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).

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.

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.

• Mrs. Havana's taxable income: $\boxed{\text{R}192\,030}$
• Mrs. Havana's tax payable before rebates: $\boxed{\text{R}34\,565.40}$