ACC3004H - Taxation and Estate Duty I

Course Description

The course consists of two single lectures plus one double tutorial per week covering South African income tax, estate duty and value-added tax.
It should be noted that although the course carries a half-course weighting, the workload expected from students is of the volume expected from many courses with a full-course weighting.

Aims of the Course

The primary aim is to give students a detailed knowledge of the income tax legislation in order to enable them to apply such knowledge in problem-solving situations. The study of estate duty and value-added tax has an important bearing on the study of income tax. The aim in covering these areas is to give students a rounded knowledge of the fiscal tax planning arena.