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Advanced income tax law 801


 
Module code ITL 801
Qualification Postgraduate
Faculty Faculty of Law
Module content

a) The basic principles pertaining to gross income
(b) Specific inclusions in gross income – interest, royalties, etc
(c) General principles pertaining to deductible expenses
(d) Examples of allowable and non-allowable deductions – rent, improvements, royalties, etc
(e) Tax evasion and tax avoidance under the Income Tax Act
(f) Objection and appeal procedures
Module credits 30.00
Prerequisites No prerequisites.
Contact time 2 lectures per week
Language of tuition Double Medium
Academic organisation Mercantile Law
Period of presentation Semester 1
The information published here is subject to change and may be amended after the publication of this information. The General Regulations (G Regulations) apply to all faculties of the University of Pretoria. It is expected of students to familiarise themselves well with these regulations as well as with the information contained in the General Rules section. Ignorance concerning these regulations and rules will not be accepted as an excuse for any transgression.

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