LLB Curriculum
Moot Caput
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:
- 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
- Value Added Tax
- 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%