Advanced income tax law 801

Module code ITL 801
Qualification Postgraduate
Faculty Faculty of Law
Module content

a) The basic principles pertaining to gross income
(b) Specific inclusions in gross income – interest, royalties, etc
(c) General principles pertaining to deductible expenses
(d) Examples of allowable and non-allowable deductions – rent, improvements, royalties, etc
(e) Tax evasion and tax avoidance under the Income Tax Act
(f) Objection and appeal procedures

Module credits 30.00
Prerequisites No prerequisites.
Contact time 2 lectures per week
Language of tuition Double Medium
Academic organisation Mercantile Law
Period of presentation Semester 1

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