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LLB Curriculum

Independent Research Option

CML4201H

Course Overview:
Final Level, half course, whole year, three lectures per week.

Prerequisites:
All Preliminary and Intermediate Level courses to have been completed.

Course outline:

  1. Principles of South African Normal Tax:
    • determination of taxable income
    • capital gains tax
    • individuals, trusts, estates, companies, close corporations and partnerships
    • tax avoidance and evasion
    • collection of tax - employees' tax and provisional tax
    • objections, appeals, re-opening of assessments
  2. Value Added Tax
  3. An overview of Donations Tax and Estate Duty

Assessment:
One written examination in June (1.5 hours) - 50%
One written examination in November (1.5 hours) - 50%