Please understand, that I know very little about tax !! Infact, I leave it to the experts. Your wesbite is very informative, allow me to thank you. However, I need to clarify the tax deductable when a person withdraws their pension fund before retirement. Its very straightforward on you webpage, however, it does not make provision for the tax % a citizen will pay / should pay, it assumes that we all pay the same % tax. So if a layman has R100k in their pension fund, and so does the CEO of a big company, surely the %'s are not the same?
The lumpsum is not added to your other income - it is taxed entirely separately using special tax tables. Therefore it doesn't matter how much you earn or what % tax you pay on your other income (eg. salary). This has nothing to do with the way the tax on the lumpsum is calculated.