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:

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%