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BTS3303: South African taxation law C

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate – Unit

Refer to the specific census and withdrawal datesfor the semester(s) in which this unit is offered.

Faculty

Business and Economics

Offered

South Africa

  • Second semester 2018 (On-campus)
  • Summer semester B 2018 (On-campus block of classes)

Prerequisites

BTS2301 or equivalent.

Prohibitions

BTW3303

Synopsis

This unit introduces the accounts of executives, liquidators and trustees and examines how estates are taxed. It also includes an examination of capital gains tax, fringe benefits, retirement benefits, employees’ and provisional tax, tax avoidance and administrative procedures, including objection and appeals. This unit is a requirement for those students following the route to the qualification of Chartered Accountant (South Africa).

Outcomes

The learning goals associated with this unit are to:

  1. describe and explain the South African executors’ accounts and prepare such accounts
  2. calculate the tax payable on estates
  3. describe and interpret the provisions regarding employees’ tax and provisional tax
  4. describe and explain how the tax system is administered and the process of objection and appeal
  5. explain the difference between tax avoidance and tax evasion and apply the relevant principles in a particular given set of circumstances
  6. identify and describe the fringe and retirement benefits and calculate how they are taxed
  7. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with taxation and demonstrate in an individual summative assessment the acquisition of a comprehensive understanding of the topics covered in BTS3303.

Assessment

Within semester assessment: 40% + Examination: 60%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

Chief examiner(s)

Ms Teresa Calvert-Pidduck

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