Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.
The principal aim of this unit is to provide students with the theoretical underpinnings of the practices and principles of taxation in South Africa at an intermediate level. Topics covered include: value added tax (VAT), taxation of residents, sole traders, close corporations and companies. It also includes an examination of the tax implications of capital gains tax, company distributions and donations. The purpose for this module is for students to gain intermediate knowledge, insight and skills for analysing and solving intermediate integrated problems relating to some of the underlying principles and practices of South African taxation law in general.
Within semester assessment: 40%
Minimum total expected workload to achieve the learning outcomes for this unit is 150 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.
Introduction to taxation law