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LLB Curriculum

Tax Law B


Final Level, half course, second semester, two lectures per week

9 NQF credits at HEQSF level 8

Convener: Associate Professor J Hattingh

Course  entry  requirements:  All  Preliminary  and  Intermediate  Level  courses  to  have  been completed.

Course outline:

This course builds on Tax Law A as a further introductory course for law undergraduates on the subject of tax law.The  focus  of  the  course  is  on  legislation as  the  primary source of  tax  law.  In  much  of  the coursework, the emphasis will be on the South African income tax legislation. Because the  focus  is  on  legislation, the  course is  introduced by  a  recapitulation of  the  legal framework for statutory construction.  Throughout the course, the emphasis will be on development of the competencies required to use revenue legislation in a responsible manner. A selection of features of the South African Income Tax Act, 58 of 1962, will be considered.  The relevant provisions are categorised into those dealing with the main tenants of the taxation of individuals, companies and other vehicles such as trusts and partnerships.  Selected issues affecting the taxation of corporate income will be considered.  In addition, the legislation imposing tax on capital gains will be dealt with, in overview.The course is concluded by a consideration of the various common law and statutory measures that address tax evasion and tax avoidance.  Brief consideration will be given to common legitimate tax planning techniques.

DP requirements: None

Assessment: November examination 100%