Income from car sold, in behalf of someone else

I bought a car for my mother as she is not credit worthy. She sold her old car and that money was paid into my bank account. I use that money and an extra R20 000 to pay of on the new car. How do I declare that income on my IT12?

Sales of cars are not taxable as they are personal assets and excluded from Capital Gains Tax. Therefore, no need to declare the proceeds on your Tax Return.