Study Guide
Study Guide
OF EDUCATION
MATHEMATICAL
LITERACY
STUDY GUIDE
1. Income Tax: Understanding how income tax is calculated, including gross income,
deductions, taxable income, and tax rates.
2. Tax Deductions: Identifying what can be deducted from gross income, such as
pension fund contributions, retirement annuity fund contributions, and certain legal
costs.
3. Taxable Income: Calculating taxable income by subtracting tax-deductible
deductions from gross income.
4. Tax Rates: Using tax tables to determine the amount of tax payable based on
taxable income.
5. Tax Rebates: Understanding tax rebates and thresholds for different age groups.
1.6 How is the UIF contribution calculated on a monthly salary of R25, 000? (2)
1.9 How does a pension fund contribution affect taxable income? (2)
1.10 What is the difference between gross income and net income? (4)
[24]
2.1 Calculate the UIF contribution for an annual salary of R300, 000. (2)
2.2 An individual earns a monthly salary of R40, 000 and has pension fund (4)
contributions of R2, 000 and medical aid expenses of R1, 000, what is
their taxable income?
2.3 Explain how tax brackets work and provide an example using an annual (5)
income of R450, 000
2.4 Calculate the taxable income for an individual with the following (6)
details:
• Gross annual income: R500,000
• Deductions: Pension fund contribution of R18, 000, Medical aid
expenses of R10, 000, and UIF contribution of 1% of the gross
income.
2.5 Determine the tax payable for an individual with a taxable income of (5)
R550,000 using the given tax rates:
• 0 - R200,000: 18%
• R200,001 - R350,000: 26%
• R350,001 - R500,000: 31%
• Above R500,000: 36%
2.6 What impact do tax rebates have on the final tax payable? (2)
2.7 Explain how rental income is treated in the calculation of taxable (3)
income.
2.8 An individual donates R5, 000 to a registered charity, how does this (2)
affect their taxable income?
2.9 Calculate the tax payable for an individual with a gross income of R600, (3)
000, deductions of R50, 000, and eligible tax rebates of R12, 000.
2.10 Describe the steps involved in calculating the final tax payable for an (5)
individual with multiple income sources and deductions.
[37]
3.1 Calculate the tax rate for an individual with a gross income of R800, (3)
000, deductions of R100, 000, and total tax payable of R180, 000.
3.2 Analyse the impact of increasing pension fund contributions on taxable (6)
income and tax payable for an individual with a gross income of R500,
000 and current deductions of R50, 000. Consider an increase of R10,
000 in pension fund contributions.
3.3 Explain the difference between tax deductions and tax credits, and (8)
provide examples of each. How do they impact the final tax payable
differently?
3.4 An individual with rental income, calculate the net rental income and (4)
taxable income if the gross rental income is R120, 000 per year and
allowable expenses are R30, 000. The individual's salary is R600, 000
per year, and other deductions amount to R50, 000.
3.5 Discuss the implications of tax evasion and tax avoidance, and provide (6)
examples of each. Why is one illegal and the other not?
[27]
A student earns a gross salary of R50, 000 per month. The student has the following
deductions:
o UIF: 1% of gross salary
o Pension fund contribution: R1,000 per month
o Medical aid: R500 per month
To calculate the taxable income:
3. Use the tax table to determine the tax payable based on the taxable income
Scenario: An individual earns a gross salary of R40, 000 per month with the following
deductions:
o UIF: 1% of gross salary
o Pension fund contribution: R2,000 per month
o Medical aid: R800 per month
Steps to Calculate Taxable Income:
1.Calculate Total Deductions:
o UIF: R40,000 * 1% = R400
o Total deductions: R400 + R2,000 + R800 = R3,200
Scenario: An individual earns an annual salary of R480, 000 with the following annual
deductions:
Details:
o Monthly salary: R35,000
o Annual bonus: R60,000
o Rental income: R120,000 per year
o Deductions:
• UIF: 1% of salary
• Pension fund contribution: R1,800 per month
• Medical aid: R700 per month
• Donation to a registered charity: R6,000 per year
4.1 Calculate their annual taxable income and the total tax payable. (6)
[6]
Activity 5
Scenario: Analyse the impact of different deductions on taxable income and tax payable.
Compare two individuals with different deductions.
Details:
1. Individual A:
o Annual income: R600,000
o Deductions: R50,000
2. Individual B:
o Annual income: R600,000
o Deductions: R90,000
5.1 Compare the tax amounts and analyse how the different deduction amounts (4)
impact the tax payable
[4]
Activity 6
6.1 Scenario: Calculate the tax payable for an individual who is eligible for
various tax rebates and credits.
Details:
[4]
1. Transport Tariffs: These include bus fares and other transportation costs. For
example, you might calculate the cost of a bus trip between two cities, including
VAT1.
2. Municipal Tariffs: These cover charges for services like electricity and water. You
might need to understand how to read a utility bill and calculate costs based on
usage and tariffs1.
3. Telephone Tariffs: These involve charges for phone services, including different
rates for local and international calls.
4. Bank Fees: This includes various fees charged by banks, such as account
maintenance fees, transaction fees, and interest rates on loans.
1.1 A household uses 18,000 liters of water in a month. The tariff structure for (3)
water usage is as follows:
- First 6,000 liters: Free
- Next 6,000 liters: R10 per 1,000 liters
- Above 12,000 liters: R15 per 1,000 liters
Calculate the total cost for the household's water usage for the month.
[3]
Calculate the total electricity bill for the household for the month
[3]
3.1 A municipality charges a fixed fee for refuse removal based on the size of (2)
the refuse bin:
- 120-liter bin: R50 per month
- 240-liter bin: R70 per month
Calculate the annual cost for refuse removal for the household.
[2]
4.1 The tariff for sewerage services is calculated based on water usage: (2)
- 50% of water usage at R5 per 1,000 liters
A household uses 20,000 liters of water in a month.
Calculate the total cost for sewerage services for the month
[2]
o Water: First 6,000 liters free, next 6,000 liters at R10 per 1,000 liters, above 12,000
liters at R15 per 1,000 liters
o Electricity: First 200 kWh at R1.50 per kWh, next 200 kWh at R2.00 per kWh
5.1 Calculate the total combined monthly bill for the household (6)
[6]
Income is the money that an individual or household receives from various sources.
Common types of income include:
Expenditure
Activity 1
1.1 Given below is the income and expenditure data of a hypothetical government for
two consecutive years:
Year 1:
• Income:
o Taxes: R500 million
o Grants: R200 million
o Loans: R150 million
o Other sources: R50 million
• Expenditure:
o Education: R200 million
o Health: R150 million
o Infrastructure: R250 million
o Social Services: R100 million
o Defence: R50 million
o Other expenditures: R100 million
• Expenditure:
o Education: R220 million
o Health: R160 million
o Infrastructure: R280 million
o Social Services: R110 million
o Defence: R60 million
o Other expenditures: R120 million
1.1 Calculate the total income and total expenditure for each year. (4)
1.2 Determine the budget surplus or deficit for each year (3)
1.3 Compare the changes in income and expenditure from Year 1 to Year 2 (4)
1.4 Suggest two (2) possible reasons for the changes in government income and (4)
expenditure between the two years.
[15]
Each stage in the process is dependent on the preceding stage and has a direct impact on the
stage that follows.
POPULATION VS SAMPLE:
The population consists of all the data values in the data set. A sample is a representative of
the population. The sample MUST be unbiased and a true representative of the sample. If the
data collected is biased, each subsequent stage will be flawed; or if the data is summarized
using an inappropriate mean, the analysis of the data will be incorrect.
1.1 Write down why this data is considered the population and not the sample.
(2)
1.3 Write down what other type of instrument could have been used to collect the
information.
(2)
[6]
2.1 Write down the data collection method that Harry used. (2)
2.2 State whether the cars that were washed are considered discrete data or continuous data.
(2)
2.3 Calculate the number of cars that were washed on Saturday. (2)
2.4 Write down which vehicle brand is the least popular at the car wash. (2)
[8]
1 3 5 6 8 Median = 5
17 12 24 19 12 13 10 22 12 9 27 12
27 8 23 12 16 27 11 19 22 15 13 26
Saturday
23 12 8 29 15 13 28 7 18 24 27 13
11 18 13 26 6 25 9 17 14 13 22
3.1 State whether the data shown above is discrete or continuous data. Give a reason for
your answer. (2)
3.2 Calculate the average number of cattle that arrived on Friday. (3)
3.3 Determine the median number of cattle that arrived on Friday. (3)
3.4 Mr. Kyle said that more cattle arrived on Friday. His wife said it was Saturday.
Motivate with calculations whether Mr Kyle was correct. (3)
3.5 Determine the probability of choosing a truck with 13 cows on a Friday.
Write your answer as a simplified fraction. (3)
[15]
LEARNER ACTIVITIES: TRY IT ON YOUR OWN
TABLE 3 below shows an extract of the estimated provincial mid-year population per
age group and gender for selected provinces in 2021.
4.1 Calculate the total number of females in the 10-19 year age group in the three
provinces. (3)
4.2 Determine the probability (as a percentage) of randomly selecting a woman in the
Eastern Cape in the 25-29 age interval from all the women in the Eastern Cape.
(3)
Mathematical Literacy 15 Study Guide
4.3 Determine the median number of men under 40 years of age in Gauteng.
(4)
4.4 Identify the modal age group for women in Gauteng. (2)
4.5 Explain why this information would not be useful for the Department of Education to
(2) to determine how many Gr.1 learners they can expect in KwaZulu Natal in 2022.
(2)
[14]
MEASURES OF DISTRIBUTION:
INTER- K3 – K1
QUARTILE
RANGE
5.1 Provide labels for the box and whisker diagrams by matching the terms to the letters
shown on the diagram. Write ONLY the letter and the correct term down.
(5)
5.2 Complete by filling in the correct letters:
Interquartile range = ...... - ....... (2)
[7]
Use the mouth and moustache diagrams above to answer the questions that follow.
7.1 Write down the name of the most popular laptop brand.
(2)
7.2 Next, write down the 50th percentile of the brand identified in 7.1.
(2)
7.3 Calculate the interquartile range (IQR) of the Samsung brand.
(4)
7.4 A data analyst claims that 75% of Apple's data set was less than 16%.
Explain whether his statement is valid. (2)
[10]
8.1 Explain the difference between discreet and continuous data. (2)
8.2 Determine the median of the reported cases. (3)
8.3 Determine K1 and K3. (2)
[7]
Side
Side
b) Area of a rectangle
Length
Width
c) Area of a triangle
Area = ½ Base × perpendicular height
perpendicular height
Base
Revisions Exercise : Calculate the Perimeter and Area of the following figures
Side
Side
Length
Base
Height
Revisions Exercise: Calculate the Volume of the following figures
QUESTION 1:
1. Below is a detailed map of the Baz Bus from Johannesburg to Cape Town.
Use the map and information above to answer the questions that follows:
1.1 Identify the type of map shown above. (2)
1.2 Give the name of the fifth town indicated on the map from Durban to Cape town. (2)
1.3 How many compulsory stop-overs are on the route from Johannesburg to Cape (2)
Town?
1.4 Which mode of transport would be most suitable when travelling from
Pietermaritzburg to Kokstad? (2)
1.5 Give the general direction when travelling from Kokstad to East London? (4)
QUESTION 2:
2.1 The map below shows the location of the Cradle of Humankind World Heritage Site.
[Adaptedfromwww.ResearchGate
]
2.1.3 Write down the caves at the Cradle of Humankind as shown on the map. (2)
2.1.5 Measure, in mm, the length on the map from Maropeng visitors centre to the centre (2)
of Johannesburg.
2.2 The map below shows the route from Pretoria to Durban and vice versa.
2.2.1 Write down the type of map that is displayed above. (2)
2.3 Write down the total distance from Pietermaritzburg to Pretoria. (2)
2.4 Write down the National roads to be used to travel from Pretoria to Bethlehem (2)
2.5 A person drives from Bergville towards the N3. Write down whether that person (2)
must turn left or right to drive to Pietermaritzburg.
[20]
QUESTION 3
3.1 Mr Mkhize recently bought a house in Underberg. Below is a floor plan of the house.
The plan is drawn to scale.
3.1.1 Define the term floor plan according to the given context. (2)
3.1.4 Mr Mkhize claims that 70% of the area of the bedroom is more than 6 804 000𝑚𝑚2.
Verify with calculations if the claim is correct. (5)
3.1.5 The inside dimensions of the house are given in both imperial and metric units.
State the benefit of providing both units. (2)
3.1.6 If the floor plan is reduced to 80% of the original size during the printing process,
use the total length of the southern wall to determine the original scale of the house. (5)
3.1.7 Hence, use the scale calculated above and verify if the measured total length on the
southern side is 13,56 cm when it is reduced to 80%. (4)
3.1.8 Define the phrase drawn to scale according to the context. (2)
3.1.9 Mr Mkhize decides to extend the house. What changes do you think he needs to (2)
make to modernise the house.
[26]
The layout plan given below is showing parking zones at OR Tambo Airport.
www.parkplans http.com
Use the layout plan above and answer the questions that follow:
4.1.1 Define the term layout plan according to the given context. (2)
4.1.2 Give the name of the parking zone where you will find the car rental at OR Tambo (2)
International Airport.
4.1.3 Identify the terminal where you will find the Gautrain. (2)
4.1.4 Give the general direction of parking 5 from the domestic terminal. (2)
Study the layout plan above and answer the questions that follow:
4.2.2 Determine the number of Accessibility Parking zones available at the airport. (2)
4.2.3 Explain why the road that passes through the passenger terminal has an arrow facing (2)
in one direction only.
[14]