Please help me understand.
1. In terms of a divorce settlement, a client who earns no other income was paid R40000 odd from her ex-husbands provident fund.
2. The fund managers deducted PAYE in terms of the changes applicable to these payouts for divorces granted after 13/09/2007 of about R3300
3. According to the changes, these lump sum benefits for divorce purposes are now considered "remuneration" and PAYE code 4115 is used
4. If this is remuneration, then surely if your income is below the threshold, as is this case of the R40000 odd, SARS should apply the rebate for under 65 years old taxpayer and refund the taxpayer the R3300 PAYE deducted?