Kelly is 42 years old. She received
the following dividend income
during the current year of
assessment:
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Foreign dividends of R23 000
(she holds 10.25% of the total
equity shares and voting rights).
• Foreign dividends of R22 000
(she holds 2% of the total equity
shares and voting rights).
Local South African dividends of
R25 000.
YOU ARE REQUIRED to determine
Kelly's gross income for the current
year of assessment.