I resigned my job to study. I have an income on an investment of - R7000 pa and I did some adhoc consulting for a company for which I earned R30000. My wife's tax adviser told me that I still need to submit a tax return as I have income from two different sources. He also said that I don't need to register as a provisional tax payer as I am not actively generating an income that will exceed the tax threshold. (I understand that should I consistently do more freelance work and if my income increases that in future I may have to register as a provisional tax payer. ) The problem I am encountering I how to declare this income (the R30000) on the ITR12. Do I declare it as 'local business trade and professional income' or as 'other taxable receipts and accruals'. If it is the latter do I use the source code 4214 'other' and what description should I put in the field?