A natural person or estate of a deceased person is not required to submit an income tax return in terms of paragraph 2(e)(ix) or (f) if the gross income of that person consisted solely of gross income described in one or more of the following subparagraphs:
| (a) | remuneration paid or payable from one single source, which does not exceed R350 000 and employees’ tax has been deducted or withheld in terms of the deduction tables prescribed by the Commissioner; |
| (b) | interest (other than interest from a tax free investment) from a source in the Republic not exceeding— |
| (i) | R23 800 in the case of a natural person below the age of 65 years; |
| (ii) | R34 500 in the case of a natural person aged 65 years or older; or |
| (iii) | R23 800 in the case of the estate of a deceased person; |
| (c) | dividends and the natural person was a non-resident throughout the 2017 year of assessment; and |
| (d) | amounts received or accrued from a tax free investment. |
