Final Level, half course, whole year, three lectures per week.
All Preliminary and Intermediate Level courses to have been completed.
- 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
One written examination in June (1.5 hours) - 50%
One written examination in November (1.5 hours) - 50%