General principles of income tax 801

Module code TAX 801
Qualification Postgraduate
Faculty Faculty of Law
Module content
  1. The basic principles pertaining to gross income
  2. Specific inclusions in gross income – interest, royalties, etc
  3. General principles pertaining to deductible expenses
  4. Examples of allowable and non-allowable deductions – rent, improvements, royalties, etc
  5. Capita selecta pertaining to income tax
Module credits 30.00
NQF Level 09
Prerequisites No prerequisites.
Contact time 2 lectures per week
Language of tuition Module is presented in English
Department Mercantile Law
Period of presentation Semester 1

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