Individual and corporate taxation 802

Module code CTI 802
Qualification Postgraduate
Faculty Faculty of Law
Module content

(a) Fringe benefits
(b) PAYE
(c) Labour brokers and personal service companies
(d) Donations tax
(e) Estate duty
(f) Capital Gains Tax
(g) Dividends and STC
(h) General deductibility of interest
(i) Structured finance transactions
(j) Alternative funding transactions and derivatives
(k) Special rules on companies
(l) Small business entities
(m) Special taxpayers

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 2

The information published here is subject to change and may be amended after the publication of this information. The General Regulations (G Regulations) apply to all faculties of the University of Pretoria. It is expected of students to familiarise themselves well with these regulations as well as with the information contained in the General Rules section. Ignorance concerning these regulations and rules will not be accepted as an excuse for any transgression.

Copyright © University of Pretoria 2023. All rights reserved.

COVID-19 Corona Virus South African Resource Portal

To contact the University during the COVID-19 lockdown, please send an email to [email protected]

FAQ's Email Us Virtual Campus Share Cookie Preferences