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TAX701Y-TAXATION 300-1ST OPP-NOV 2025 |
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1 Pages 1-10 |
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nArn I BI A un IVERSITY
OF S[IEn[E Ano TECHnOLOGY
FACULTY OF COMMERCE, HUMAN SCIENCES AND EDUCATION
DEPARTMENT OF ECONOMICS, ACCOUNTING AND FINANCE
QUALIFICATION: BACHELOR OF ACCOUNTING (CHARTERED ACCOUNTANCY)
QUALIFICATION CODE: 07BACC LEVEL: 7
COURSE CODE: TAX701Y
COURSE NAME: TAXATION 300
SESSION: October 2025
PAPER: THEORY & CALCULATIONS
DURATION : 180 MINUTES
READING: 30 MINUTES
WRITING: 150 MINUTES
MARKS: 100
Assessment 6 - First Opportunity Examination
EXAMINER:
Mrs. Y. van Wyk
INTERNAL MODERATOR:
Mrs. S. Schwartz
EXTERNAL MODERATOR:
Mr. N. Phalane
INSTRUCTIONS TO CANDIDATES
1. This question paper consists of 13 pages of information, including annexure and
excluding the cover page.
2. You are allowed to use SAICA Student handbook volume 3, 2024/2025 or older.
3. You are reminded that answers may NOT be written in pencil. No tippex.
4. All open spaces on your answer sheets must be drawn through in its entirety
with a pen line. If this is not done, you will not qualify for a remark.
5. Clearly show all calculations and round to the nearest RAND.
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QUESTION 1
50 MARKS
Mark Ramsy is divorced and is 60 years old . He had been employed by Construct (Pty)
Ltd for 30 years and had been responsible for the marketing and development of software
suitable for the construction industry. In terms of his contract of employment, Mark retired
on 28 February 2025.
The following information relates to his year of assessment ended 28 February 2025:
Income and benefits accrued from Construct (Pty) Ltd (Employer)
Salary (pensionable)
Incentive bonus - paid December 2024 (non-pensionable)
Free use of motor vehicle
Reimbursive travel allowance
Medical aid fund contributions paid by the company on behalf of Mark
Contributions to a pension fund paid by the company on behalf of Mark
Lump sums from employer
Notes
1
2
3
4
5
R
720 000
80 000
?
4 500
21 600
27 000
295 000
Other income accrued
Lump sum from pension fund (total amount accrued)
Proceeds from selling his house
Net taxable profit from his businesses
6
1 000 000
7
2 600 000
8
230 000
Expenses
Own contributions to medical aid fund and extra medical costs incurred
3
Contributions to retirement annuity fund (RAF)
6
Contributions to pension fund
4
Buy-back payment to pension fund
4
36 600
3 600
27 000
30 000
Notes:
1. Mark had the exclusive use of a company-provided 4x4 double cab Isuzu bakkie as
from 1 March 2024. Construct (Pty) Ltd outsourced Mark's services to various
clients. There is a qualifying maintenance plan in respect of the bakkie. The
company paid all expenses in respect of the vehicle. Mark kept accurate records of
all his travelling . Further details for the current year of assessment are as follows :
R
Purchase price of the vehicle - 28 December 2022
Value-added tax
Retail market value
360 000
50 400
410 400
Kilometres travelled for business purposes
Kilometres travelled for private use
Total kilometres travelled
Km
36 000
7 560
43 560
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2. During June 2024, Mark was involved in an accident in the Isuzu bakkie . The vehicle
was at the panel beaters from 15 June 2024 to 30 June 2024. During that period
Mark used his neighbour's bakkie and Construct (Pty) Ltd paid him R3 per kilometre
travelled for business (he travelled 1 500 km for business purposes) .
3. Mark is the main member of the medical aid fund with no dependents on his medical
aid. In terms of the rules of the fund, Mark and the company contributed equal
amounts to the medical aid fund . Other qualifying medical expenses paid by Mark
amounted to R15 000, none of which were refunded by the medical aid fund.
4. In addition to the amount contributed to the pension fund by his employer, Mark
contributed the same amount to the fund . In previous years, all pension fund
contributions were allowed as a tax deduction. On 1 March 2024, Mark made use
of the rules of the pension fund to "buy back" pensionable years. He paid an amount
of R30 000 towards the pension fund (in addition to his monthly contributions).
5. Upon retirement, the following lump sums were paid to Mark by Construct (Pty) Ltd:
R
Accumulative leave
Gratuity
Restraint of trade payment
50 000
125 000
120 000
295 000
Mark received a restraint of trade payment on 28 February 2025, prohibiting him
from using software developed specifically for the company for the benefit of any
other business for the next five (5) years.
6. On 28 February 2025, Mark received one-third of the total benefits (R3 000 000)
payable to him from the pension fund. The balance of his benefits was converted
into a monthly pension payable from 31 March 2025.
During February 2024, Mark withdrew R600 000 from his Retirement Annuity Fund
("RAF"). The cash was required to set up his own businesses (refer to note 8)
pending his retirement. His RAF will mature when he reaches the age of 65. All
contributions to the fund until that date were allowed as a tax deduction.
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7. Ten years ago (1 March 2015) Mark purchased a house in Johannesburg for R450
000. He sold the house for R2.6 million on 28 February 2025. The house was used
as his primary residence for 8 years. When he started his own businesses (see
note 8) on 1 March 2023, he added one bedroom to the house at a cost of R125
000 as he used one of the existing bedrooms exclusively as an office for his
businesses. He claimed 10% (based on the area of the office in relation to the total
area of the house) of all his running expenses in maintaining the house as a
business expense during his 2025 year of assessment (these expenses were taken
into account in calculating the taxable income in note 8). SARS accepted this
arrangement.
8. With the permission of Construct (Pty) Ltd, Mark conducted his own two businesses
after hours and on weekends. His businesses entailed the development of
specialised software for companies in Australia and software support services in
South Africa . He operated these two businesses as two independent trades as a
sole proprietor. His net taxable income of R230 000 for the 2025 year of assessment
was correctly calculated as follows:
R
Taxable income from South Africa
Taxable loss from Australia
Net taxable income
250 000
(20 000)
230 000
9. Mark made the following donations during the current year of assessment:
20 May: He donated his second-hand motor vehicle with a market value of R103
500 to Diana (age next birthday 25 years), his daughter, who recently
started her first job.
15 October: He gifted his 80-year-old mother a free holiday abroad in celebration of her
recent 80th birthday. This gesture cost him R80 000.
15 January: He gave 20% of his South African business profits to his daughter, Diana
for the rest of her life. The average annual business profits before tax for
the last two (2) years amounted to R260 000. An independent valuator
assessed the market value of the donation at R275 000 on the date it was
made.
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10.Construct (Pty) Ltd deducted employees' tax of R645 300 on behalf of Mark for the
current year of assessment. Mark also made provisional tax payments of R36 025
for the 2025 year of assessment.
Additional information:
- Except for the information provided in the scenario above, Mark did not dispose of
any assets during the 2025 year of assessment.
Mark does not have any balance of assessed capital loss brought forward from the 2024
year of assessment.
REQUIRED:
QUESTION 1 (50 Marks)
(a) Discuss the donations tax consequences of the transactions referred
to in note 9. You may assume Mark Ramsy's age next birthday is 61
years for donations tax purposes. Support your discussion with
reference to legislation and supporting calculations, where necessary.
Provide reasons for nil effects. Round off all amounts to the nearest
rand (R).
MARKS
9
Presentation, logical flow and communication
1
(b) Refer to note 7. Calculate the net capital gain on the disposal of the
primary residence to be included in Mark Ramsy's taxable income for
6
the 2025 year of assessment. Show all workings. Round off all
amounts to the nearest rand (R).
(c) Calculate the normal tax payable by Mark Ramsy for the 2025 year of
assessment. Provide reasons for nil effects Show all workings. Round
34
off all amounts to the nearest rand (R).
TOTAL MARKS
..
.,
"•
.{ .
,. " -
50
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QUESTION 2
42 MARKS
Blowout Bliss (Pty) Ltd ("Blowout Bliss") is a registered manufacturing business that
manufactures hair dryers. The company manufactures travel sized and regular sized hair
dryers. The company is not a small business corporation as defined in the Income Tax Act
and its financial year ends on 31 May each year. Blowout Bliss is a registered VAT vendor.
The following information is available to calculate the normal tax liability for the year of
assessment ended on 31 May 2025 (all amounts exclude VAT unless otherwise stated):
Receipts and accruals
Sales
Dividend income
Expenditure and costs
Purchase of raw material (including VAT)
Inventory
Bad debts
Doubtful debts
Employee expenses
Fine paid
Patent acquired
Repairs and maintenance
Depreciation and assets
Architect fees
Lease premium and rent
Donation
Restraint of trade payment
Assessed loss
Notes
1
2
3
4
5
6
7
8
8
9
10
11
12
R
2 560 000
35 000
632 500
?
46 200
?
686 000
2 000
41 300
18 000
90 000
145 000
337 400
18 000
250 000
96 200
Notes:
1. Dividend income
A South African dividend of R35 000 accrued to Blowout Bliss on 15 August 2024
from a wholly owned South African subsidiary company.
2. Inventory
The cost price of the opening stock was R410 000, and the market value was R365
000 as at 1 June 2024. SARS accepts the market value as being a reasonable
amount by which the opening stock value has diminished . The cost price of the
closing stock was R455 000, and the market value was R505 000 as at 31 May
2025 .
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3. Doubtful debts
The list of doubtful debts as at 31 May 2025 amounted to R74 000. This debt has
been outstanding for 90 days during the current year of assessment. The entity does
not apply IFRS 9. The doubtful debt allowance allowed by the Commissioner for the
2024 year of assessment, amounted to R19 250.
4. Employee expenses
Salaries and wages (approved remuneration).. . .... ..... .... .... . ... ...
Company's contribution to a provident fund with respect to
all the employees ... ...... ... ...... .. .... .. ... .... ....... .. .. ... ... ... .. . ....... .
R630 000
R 56 000
R686 000
5. Penalty paid
Ruben Coetzee, employed as a driver by the company, was fined for speeding while
driving the company car.
6. Patent acquired
Blowout Bliss incurred an expense of R41 300 in acquiring a patent on a special
type of hair dryer that has one of a kind ionizers in it to reduce frizz and serve as a
heat protectant.
7. Repairs and maintenance
An amount of R18 000 was incurred on re-paving the entire parking area outside
the manufacturing building . The parking area was badly damaged due to recent
heavy rainfall.
8. Depreciation and assets
Depreciation, which amounted to R90 000, was calculated and deducted.
Blowout Bliss donated four office computers with a cost price of R11 500 (including
VAT) each to a local school on 1 March 2025 for no consideration . The market
value of the office computers was R12 000 each on 1 March 2025. The computers
were originally bought on 1 December 2023. No section 18A certificate was
received for this donation.
Binding general rule No. 7 allows for the following write-off periods for assets (where
applicable) :
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• Computers (other than main frame)
4 years
The company bought two machines on 16 November 2024 that will be used in the
manufacturing process. Machine X was bought new at a cost of R80 500 (including
VAT) and machine Z was bought second-hand from a competitor for RS? 500
(including VAT) .
Blowout Bliss decided to extend the manufacturing building to improve the industrial
capacity of the building. The extension commenced on 15 September 2024, and
the cost of the improvement was valued at R1 200 000 (excluding VAT) . The
architects' fees amounted to R145 000 (excluding VAT). The original manufacturing
building is fully written off for income tax purposes.
9. Lease premium and rent
In spite of the fact that Blowout Bliss extended the manufacturing building, it still
required extra space for manufacturing its bestseller, the hair dryer with the special
ionizers. The company approached Frizz-free Hair (Pty) Ltd for additional
manufacturing space and signed a lease agreement on 1 July 2024 for a period of
six years, with the option to extend the lease for another four years. It is probable
that Blowout Bliss will extend the lease term. A monthly rental amount of R18 400
(including VAT) was payable to Steelworks (Pty) Ltd from 1 July 2024. A lease
premium of R135 000 was payable on 1 July 2024.
10. Donation
Blowout Bliss donated hair dryers with a market value of R18 000 on 1 October
2024 to 'Good Gracious' orphanage. The hair dryers cost Blowout Bliss R12 000 to
manufacture. A section 18A certificate was obtained for this donation.
11. Restraint of trade
On 1 November 2024, Blowout Bliss paid an amount of R250 0000 in respect of a
restraint of trade agreement to the former marketing manager, Farren Philander,
restricting her to work in the hair industry. The restraint of trade agreement is
effective for four years.
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12.Additional information
The company has an assessed loss of R96 200 brought forward from the previous
year of assessment.
REQUIRED:
QUESTION 2 (42 Marks)
MARKS
(a) Discuss, in terms of section 11 (d) of the Income Tax Act and reference
to relevant case law, whether the repairs and maintenance amount of 6
R18 000, referred to note in note 7, qualifies for a deduction.
Communication and decision-making
1
(b) Refer to note 11. Discuss the income tax treatment for Blowout Bliss
(Pty) Ltd in respect of the restraint of trade payment it made. Support 4
your discussion with the relevant legislation. No calculations are
necessary.
Presentation, logical flow and communication
1
(c) Calculate the normal tax payable by Blowout Bliss (Pty) Ltd for the year
of assessment ended 31 May 2025. Provide reasons for nil effects.
30
Show all workings where applicable. Round off all amounts to the
nearest rand (R).
TOTAL MARKS
42
QUESTION 3
8 MARKS
John Rupert passed away in Bloemfontein on 31 October 2024. He is survived by his
wife, Petronella, to whom he was married out of community of property, and his two
major daughters, Rosemary and Marinda.
The executor in John's estate found the following assets, liabilities and interest in the
estate:
R
1. Residence in Bloemfontein valued at:
1 250 000
2. Furniture and effects, valued at:
300 000
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3. John was the recipient of an annuity of R10 000 per annum, paid to him from the
profits of a business left to his brother James by their late father. These payments
were to cease upon John's death. The annuity was created in their father's will.
John was 61 years old at the time of his death .
James' age next birthday is 56 years.
4. Fixed deposit with a bank:
120 000
John made this investment on 31 May 2020, when his father died, utilising the
R120 000 proceeds of an insurance policy he had taken out on his father's life in
2012.
5. Units in Super Growth Fund, valued at:
5 250 000
6. Master's fees of R600 and the executor's remuneration amounting to R250 950
were incurred during the year of assessment.
7. Medical costs amounting to R55 000 during his time of illness as well as funeral
and all related costs of R80 000 were incurred during the year of assessment.
John's will contain the following relevant provisions:
• An amount of R10 000 was bequeathed to a registered charitable
organisation.
• The residence , furniture and effects were bequeathed to the surviving
spouse .
• The residue of the estate was bequeathed to the daughters in equal shares.
REQUIRED:
QUESTION 3 (8 Marks)
MARKS
Determine the estate duty payable by the estate of John Rupert. Show all
workings. Round off all amounts to the nearest rand (R) .
8
TOTAL MARKS
8
I TOTAL ASSESSMENT 6 - FIRST OPPORTUNITY EXAMINATION MARKS I 100
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ANNEXURE
TAX RATES INDIVIDUALS~.2025
•
•.
j
•·
'
Taxable income
R
0 - R .237 100
R 237 101 - R 370 500
R 370 501 - R 512 800
R 512 801 - R 673 000
R 673 001 - R 857 900
R 857 901 - R1817000
R1817001+
Rates of tax
18% of each R1
R 42 678 + 26% of the amount over
R 77 362 + 31 % of the amount over
R121 475 + 36% of the amount over
R179 147 + 39% of the amount over
R251 258 + 41 % of the amount over
R644 489 + 45% of the amount over
R 237 1oo
R 370 500
R 512 800
R 673 ooo
R 857 900
R1 817 000
Persons under 65
Persons 65 and under 75
Persons 75 and over
Taxable income
2025
2026
R 95 750
R148 217
R 95 750
R148 217
R165 689
R165 689
ED ·REBATES ·:
Amounts deductible from the tax payable
Persons under 65
Persons 65 and under 75
Persons 75 and over
2025
R17 235
R26 679
R29 824
2026
R17 235
R26 679
R29 824
MEDICAL AID ·TAX CREDIT$
Monthly amounts deductible from tax payable 2025
Main member
R364
Main member with one dependant
R728
Main member with two dependants
R97 4
2026
R364
R728
R97 4
Each additional dependant qualifies for a credit of R246 (2023: R234)
per month.
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DEEMED EXPENDITURE - 2025
Cost of vehicle
Does not exceed R100 ooo
Exceeds R100 000 but not R200 000
Exceeds R200 ooo but not R300 ooo
Exceeds R300 ooo but not R400 ooo
Exceeds R400 ooo but not R500 ooo
Exceeds R500 ooo but not R600 ooo
Exceeds R600 ooo but not R700 ooo
Exceeds R?00 000
Fixed
R
34 480
61 770
89 119
113 436
137 752
163 178
188 653
215 447
Fuel
C
151,7
169,4
184,0
197,9
211,8
243,0
247,1
25,,2
Repairs
C
46,0
57,6
63,5
69,3
81,5
95,6
107,3
118,9
Lump sums accruing between 1 March 2023 and 28 February 2026
Taxable portion of lump sum
Rates of tax
R
0 - R 550 000
Nil
R 550 001 - R 770 ooo
18% of the amount over R 550 ooo
R 770 001 - R1 155 000 R 39 600 + 27% of the amount over R 770 000
R1 155 001 +
R143 550 + 36% of t11e amount over R1 155 000
Lump sums accruing between 1 March 2023 and 28 February 2026
Taxable portion of withdrawal Rates of tax
R
0 - R 27 500
Nil
R 27 501 - R 726 ooo
18% of the amount over R 27 500
R 726 001 - R1 089 000 R125 730 + 27% of the amount over R 726 ooo
R1 089 001 +
R223 740 + 36% of the amount over R1 089 ooo
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LIFE EXPECT..\\J"iCY TABLE (TABLE.-\\)
The expectation of life and the present \\'-alue of RI per annum for life capitalised at 12 per cent O\\'er the expectation of life
of males and females of\\-arious ages.
Age
next
birthday
0
1
2
3
4
5
6
7
s
9
10
11
12
13
14
15
16
17
1S
19
20
21
.2,2,
->
24
25
26
27
2S
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Expectation
of life
Male Female
64.74 72.36
65,37 72,74
64,50 71 ,87
63 ,57 70,93
62,63 69,97
61 ,69 69,02
60,74 6S,06
59,78 67.09
5S,81 66,11
57,83 65,14
56,S5 64,15
55,86 63,16
54,87 62,lS
53,90 61.19
52,93 60,21
51,9S 59,23
51,04 5S,26
50,12 57,29
49,21 56,33
48,31 55,37
47,42 54,41
46,53 53,45
45,65 52,50
44,77 51 ,54
43 ,SS 50.5S
43.00 49,63
42,10 4S,67
41 ,20 47,71
40,30 46,76
39,39 45,81
38,48 44,86
37,57 43,91
36,66 42,96
35.75 42,02
34,84 41 ,07
33,94 40,13
33,05 39,19
32,16 3S,26
31,28 37,32
30.41 36.40
29,54 35,4S
2S,69 34.57
27,S5 33,67
27,02 32.77
26,20 31.S9
25,38 31,01
Present \\'alue of RI Age Eiq,ectation
per annum for life
of life
:Male Female
Male Female
S,327 91 S,331 05 46 24,58 30,14
S,328 28 S,331 14 47 23,79 29,27
8,327 76 8,330 91 48 23,00 28,41
S,327 14 S,330 64 49 22,23 27,55
S,326 44 S,330 33 50 21 ,47 26,71
S,325 67 S,329 99 51 20,72 25,88
S,324 SO S,329 61 52 19.98 25.06
S,323 SI S,329 IS 53 19,26 24,25
S,322 71 S,32S 69 54 1S,56 23,44
S.32146 S,32S 15 55 17.S6 22,65
S,320 07 S,327 53 56 17.18 21 ,S6
8,31S49 S.326 84 57 16,52 21 ,0S
S,316 73 S,326 OS 5S 15,S6 20,31
S,314 SO S,325 22 59 15,23 19,54
8,312 65 S,324 27 60 14,61 1S,78
S,310 29 S,323 20 61 14,01 1S.04
S,307 70 8,322 03 62 13.42 17,30
S.304 S9 S,320 71 63 12,S6 16,5S
S,301 SO S,319 26 64 12,31 15,8S
S,29S 41 8,31764 65 11,77 15,18
8,294 71 S,315 84 66 11 ,26 14,51
8.290 61 S.313 S3 67 10,76 13,85
S,28613 S,311 61 68 10.2S 13,20
8,281 17 S,309 12 69 9,Sl 12,57
8,275 64 8,306 33 70 9.37 11,96
S.269 59 S,306 26 71 S,94 11.37
8,262 74 8,299 81 72 8.54 10,80
S,255 16 S,295 95 73 S,15 10,24
S,246 77 S,291 71 74 7,i7 9,70
S.237 37 S,286 97 75 7.41 9,18
8,226 94 S,281 70 76 7.07 S,68
8,21538 S,275 S3 77 6.73 S,21
S,202 57 S,269 30 78 6,41 7,75
S.18S 36 S,262 10 79 6.10 7,31
8,172 62 S,254 00 so 5,S2 6.S9
S,155 36 S.245 09 Sl 5,55 6,50
S,136 47 8,235 17 82 5.31 6,13
8,115 5S S,224 26 83 5.09 5,78
8.092 74 S,211 99 S4 4,89 5,45
8,067 Sl S,19866 S5 4,72 5,14
8,040 30 S.183 86 S6 4.57 4.85
8,010 67 8,167 62 S7 4,45 4,5S
7,978 44 8.149 S3 ss 4,36 4.33
7,943 44 S,130 12 S9 4,32 4.11
7,905 47 8,10S Sl 90 4,30 3,92
7.863 80 S.085 27
Present Yalue of RI
per annum for life
Male
Female
7,819 24
7,771 09
7,718 43
S.059 56
S,031 19
S,000 26
7,662 36
7,602 01
7,966 1i
7,929 50
7,537 13
7,S89 67
7,467 48
7,846 46
7,393 87
7,799 65
7.31631
7,232 34
7.144 14
7,74S 34
7,693 55
7,633 63
7.051 78
6,952 25
7,568 96
7,499 27
6,850 04
7,423 21
6,742 06
6,630 10
7 341 35
7,254 57
6.512 32
7,160 20
6,393 01
7,060 46
6,26S 22
6,955 37
6,137 S9
6.841 61
6,00726
6,723 93
5.871 65
6,59S 93
5,734 03
6.466 35
5,591 82
6,328 18
5,451 65
6,1S4 66
5,307 75
6,036 07
5,167 44
5,8S2 7S
5,024 37
5,722 22
4,878 76
5,557 43
4,73490
5,3S8 93
4,593 54
4,446 63
5,21727
5,046 79
4,303 09
4,870 92
4.158 9S
4,02440
4,693 S9
4,51647
3.S90 51
4,343 99
3,76S 02
4,173 15
3,652 76
3,545 46
4,004 S2
3,S39 S8
3,452 32
3,679 21
3,368 64
3,523 71
3,300 66
3.374 26
3,249 07
3,231 75
3,225 97
3.102 96
3.214 3S
2,989 12
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A!\\"!'iUITY TABLE (TABLE B)
Present value ofRl per annum capitalised 31 12 per cent o\\·er fi.,:ed periods
rears Amo11nr }(iars Amo11nr rears A111011nr rears Amo1111r rears Amoullt
O.S92 9
2 1,690 0
3 2.401 8
4 3,037 4
5 3,604 S
6 4,1114
7 4.563 S
s 4,967 6
9 5,32S 2
10 5.650 2
21 7,562 0
_,22 7,644 6
J' 7,71S 4
24 7,7S4 3
25 7,843 I
26 7,S95 7
27 7,942 6
2S 7,9S4 4
29 S,021 S
30 8,055 2
41 S,253 4
42 S,261 9
43 S,260 S
44 S.276 4
45 8,2S2 5
46 S,2SS 0
47 S,292 8
4S 8,297 2
49 S,301 0
50 8,304 5
61 8,325 0
62 S,325 9
63 S,326 7
64 8,327 4
65 S,32S I
66 S.328 6
67 8,329 I
6S S,239 6
69 8,330 0
70 8.330 3
81 S,332 5
S2 S,332 6
83 8,332 6
S4 8.332 7
S5 8,332 S
S6 8.332 S
S7 S,332 9
ss S,333 0
S9 8.333 0
90 S.333 0
11 5,937 7
12 6.194 4
13 6,423 6
14 6,62S 2
15 6,S109
,_31 S,0S5 0
''l S,111 6
33 S,135 4
34 S,156 6
35 S.175 5
51 S,307 6
52 S,310 4
53 S.312 S
54 S,315 0
55 S,317 0
71 8,330 7
72 S.331 0
73 S,331 2
74 S,331 4
75 S,331 6
91 8,333 I
92 S,333 1
93 8,333 1
94 S,333 I
95 S,333 2
16 6,974 0
17 7,119 6
IS 7,249 7
19 7,365 S
20 7.469 4
36 S.192 4
37 S,'.!07 5
3S 8,221 0
39 S,233 0
40 S,243 S
56 S,31S 7
57 8,320 3
ss S,321 7
59 S,322 9
60 S,324 0
76 S.331 8
77 S,332 0
7S S,332 1
79 S,332 3
so 8.332 4
96 S,333 2
97 8,333 2
9S 8,333 2
99 8,333 2
100 S,333 2
END OF ASSESSMENT 6 - FIRST OPPORTUNITY
EXAMINATION
13