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Advanced income tax law 801


 
Modulekode ITL 801
Kwalifikasie Postgraduate
Fakulteit Faculty of Law
Module-inhoud

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
Modulekrediete 30.00
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
Die inligting wat hier verskyn, is onderhewig aan verandering en kan na die publikasie van hierdie inligting gewysig word.. Die Algemene Regulasies (G Regulasies) is op alle fakulteite van die Universiteit van Pretoria van toepassing. Dit word vereis dat elke student volkome vertroud met hierdie regulasies sowel as met die inligting vervat in die Algemene Reëls sal wees. Onkunde betrefffende hierdie regulasies en reels sal nie as ‘n verskoning by oortreding daarvan aangebied kan word nie.

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