Mr D Chuma, a chemical scientist based at Francistown Technical College earned the
following income during the current year of assessment:
a He received a monthly salary and allowances amounting to P from Francistown
Technical College, his employer.
b In February of the current year of assessment, he went for contract leave at the Pretoria
Technikon from where he earned P
c He wrote, whilst in Botswana, a book on Chemical Engineering and received P
as royalties from its sale in Southern African countries.
d His late uncle left a house valued at P in Serowe which Mr D Chuma inherited
but because he had his own house he actively sought for buyers and he sold the house for
P
e He sold one of his secret chemical formula for P
Required:
You are requested to advise Mr D Chuma on the taxability of the above amounts for the current
