|07240043||Faculty of Economic and Management Sciences||Department: Taxation|
|Minimum duration of study: 1 year||Total credits: 120||NQF level: 08|
Contact: Department of Taxation 012 420 4983
With reference to General Regulation G.6, a student who has already completed a bachelor of honours degree at this or another university, may, with the permission of the Dean, register for another degree, subject to the regulations applicable to the field of study in question and to any other stipulations the Dean may prescribe on the condition that there shall be no overlap in the course content of the first degree and the second degree. Such a concession may be withdrawn by the dean/deans if the student does not perform satisfactorily.
In calculating marks, General Regulation G12.2 applies.
Subject to the provisions of General Regulation G.26, a head of department determines, in consultation with the Dean
NB: Full details are published in each department's postgraduate information brochure, which is available from the relevant head of department. The minimum pass mark for a research report is 50%. The provisions regarding pass requirements for dissertations contained in General Regulation G.12.2 apply mutatis mutandis to research reports.
Subject to the provisions of General Regulation G.22.214.171.124, the subminimum required in subdivisions of modules is published in the study guides, which is available from the relevant head of department.
Minimum credits: 120
This module is principle based and a lot of attention is given to ensure students will grasp and apply the core principles of taxation. The aim is to equip students with sufficient base knowledge about tax to further upskill themselves as tax legislation changes or as they move into a tax specialist role in future.
This module will enable a student to interpret and apply relevant provisions as contained in various domestic tax laws, especially the Income Tax Act (No 58 of 1962), the Value Added Tax Act (No 89 of 1991), the Estate Duty Act (No 45 of 1955), and the Tax Administration Act (No 28 of 2011).
This module will enable a student to understand the tax environment and the effect of relevant legislation on specific taxpayers impacted by such environment.
Research methodology and technical report.
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