90 NQF credits at HEQSF level 9
Convener: J Roeleveld
Course entry requirements: CA(SA) or LLB or BCom
Honours in Taxation and tax work experience.
The aim of the course is to equip successful candidates with
the skills to be well rounded, competent practitioners in the tax field; to
assess the tax efficiency of commercial transactions; to do research; to draft
legal opinions; to deal with SARS on behalf of clients; and, to prepare for and
execute tax litigation.
A programme of approximately twenty-three seminars held on
alternate Saturdays. These seminars will consist of guided group discussions of
tax legislation and South African and other decisions in taxation cases heard
by the courts over the years, aimed at developing the participant’s ability to
interpret the cases and to apply the principles established in a practical manner.
There will be prescribed reading for each seminar and from past experience it
is estimated that students would need to devote some fifteen hours each week to
this preparation. The sessions are structured to ensure a high degree of
participation from all students.
Candidates will be divided into four or five groups for this
purpose. During the course, a case study will be distributed setting out the
circumstances of a dispute between a taxpayer and SARS. Each group will be
required to do the necessary research and prepare Heads of Argument for both
the taxpayer and SARS suitable for submission to the tax court or ADR process.
The intention is that candidates should develop their skills in doing research
in tax legislation and judicial precedent, and in particular should prepare for
the arguments of their opponent. The Heads will be marked by members of the
Department and the members of each group will receive the mark awarded to that group.
These will form the basis for the class presentations.
Successful performance in each of the progress tests, first
two assessments and group projects.
A student must achieve an average of 50% calculated as
follows: Assessments 90%; Group projects 10%. [An oral assessment may be
substituted for any of the written assessments at the discretion of the course
Last updated : 30 Mar 2017
Staff Members on this course :
Dr. Craig West
Mrs. Martie Foster
Part-time Senior Lecturer
Assoc Prof Deborah Tickle
Adjunct Associate Professor