Yearbooks

Advanced income tax law 801


 
Modulekode ITL 801
Kwalifikasie Postgraduate
Fakulteit Faculty of Law
Module-inhoud
  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. Tax evasion and tax avoidance under the Income Tax Act
  6. Objection and appeal procedures
Modulekrediete 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 or Semester 2

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