Income Tax N6 — Document

June 2018 — N6 — Income Tax

N6 2018 Nated Business

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🎯 2 marks ⏱️ 3h 📄 7 pages 📝 21 items found 📚 3 topics

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Q1— Section header —

1.1Indicate whether the following statements are TRUE or FALSE. Choose the answer and write only true or false

1.1.5\ the ANSWER BOOK.

1.1.1The year of assessment for all taxpayers will be 12 months.

1.1.2A period of assessment refers to where an individual s year of assessment is less than 12 month

1.1.3Tax rates applicable to individual depend on the taxable income the higher the taxable income, the higher the marginal tax rate.

1.1.4The ource document to determine a business entity s tax liability is the IRP6.

1.1.5Skill development levies (SDL\are deductible at a rate of 1% from certain individual s remunerations. (5 2\

1.2Calculate the tax payable by the relevant taxpayer(s\ in each of the following activities.

1.2.1During the 2016 year of ssessment ictor ia Cheap Ltd received a dividend of R30

1.2.2Precious is 46 years old and married in community of property. She received a salary of R8 600, bonus of R55

1.2.3Miss Pretty gets a salary of R84 000 and use of company car, cost price R181 000 (VAT ncluded\for 9 months. Required:

1.2.4Farmer Alone had an assessed loss of R30 000 from the previous year. His income from farming for the current year is R48 000 before capital development expenditure of R38 000 and other income of R25 000.

1.2.5David s salary increased by 8% to R180 000 per annum in 2016 tax year. Her employer provided her with a free furnished four room flat at rental of R300

Q2— Section header —

Q3— Section header —

Q4— Section header —

4.1Misi raders first provisional tax payment ( ndicate the date & form to be used\ (12\

4.2Misi raders second provisional tax payment ( ndicate the date\ (8\ [20]20

Q5— Section header —

Q6— Section header —

Topics Identified

Forms of OwnershipBusiness FunctionsBusiness Plan

Mark Allocation

Total200 marks

Sections45 + 15 + 45 + 20 + 45 + 30 = 200 marks

Paper information

TitleDocument

SubjectIncome Tax

LevelN6

Document typeQuestion paper

Year2018

MonthJune

Pages8

Downloads5

Examination context

Decade2010s

Years ago8y

SeasonWinter (SH)

Start dayFriday

Exam periodJune 2018

Days since exam3,052

About Income Tax examination preparation

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File size249.6 KB

Pages8

Archived on8 September 2026

File age45d

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