Gift tax on a amount received in January plus an additional amount of R330,000 coming in march

I have already received a money gift from my sister in the uk for R70,000 this year. She now wants to send an additional R330,000 in order for us to move to another property which is more expensive than the one we have. How much tax would we have to pay. Would it help if R100,000 was deposited into my husbands account although we are married in community of property

Is she a non-resident of SA?

She is a non-resident of SA She is british and lives in the UK

Then the amounts she gives you would be tax free anyway so you wouldn't need to split it.