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Private Peter Parade, a resident of the Republic, left school during December 2021. He commenced working on 1 March 2022 but worked for only four months since he started his military training early in July.

Private Peter Parade worked for the Government service during this four-month period and earned R21 600 a month. It was an agreed condition of his employment that provided he worked for the Government after completing his military training, for the same period of time as he had spent completing his military training, he would be paid his full salary less the basic remuneration he earned while completing his military training.

From 1 July 2022 to 28 February 2023 the following amounts and benefits accrued to Private Peter Parade while completing his military training:

A basic salary of R10 000 a month.

Free uniforms valued at R6 000.

Free board and lodging valued at R4 500 a month.

Free meals valued at R9 600 a month.

Danger pay for border duty of R12 000.

Private Peter Parade had invested his surplus funds in a savings account before he commenced his military training. Interest from this investment of R1 350 accrued to him during the 2023 year of assessment.

You are required to determine what amounts should be included in income, showing what receipts and accruals (and benefits) are exempt from normal tax or have a nil value to be included in his gross income.

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