40% of the highest value of the aggregate of all assets outside South Africa between (or deemed to be between) 1 March 2010 and 28 February 2015 that were derived from undeclared income will be included in taxable income and subject to tax in the 2015 tax period.
Ngu-40% kuphela wenani eliphakathi lempahla engaphandle kwaseNingizimu Afrika phakathi kuka-1 kuNdasa 2010 no-28 kuNhlolanja 2015 (okukholakala sengathi) eyatholakal ngengeniso ongalidalulanga elizobandakanywa kwingeniso elithelayo nelingaphansi kwentela yaseNingizimu Afrika esithubeni sokuthela sika-2015