Programme: LLM Tax Law (Coursework)

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Code Faculty
04252015 Faculty of Law
Credits Duration NQF level
Minimum duration of study: 2 years Total credits: 200 NQF level:  09
Contact:
Prof SP van Zyl
[email protected]
+27 (0)124204484

Programme information

Closing date for applications: SA applicants – 30 November

This LLM is presented annually. A maximum of 20 candidates can be accommodated. It is a specific requirement that the applicant must have completed a module in taxation during the undergraduate studies and the candidate must have experience in the tax environment. The successful completion of the professional examinations to practice as an attorney or an advocate will be recommendations to be accepted on this LLM. If more than 20 candidates qualify to be admitted, the qualifying candidates will be required to write an admissions test during January/February of the year in which the study commences. The test is designed to assess the basic competency of the candidates in respect of tax law and is also intended to equalise the different competencies, degrees and experience of students. The 15-20 students with the highest marks will be admitted to the programme.

The curriculum will generally consist of: 
Three modules counting 30 credits each (at least one of these modules must be completed during the first year of registration). 
A module in research methodology (RHP 801) counting 5 credits (this module must be completed during the first year of registration).
A research proposal (RHP 803) counting 5 credits. The student must submit the research proposal (RHP 803) to the supervisor not later than the end of the first semester of the second year of registration for the LLM degree, prior to commencing with the writing of the mini-dissertation. This period may be extended with the approval of the head of department.
Mini-dissertation. This mini-dissertation must deal with the subject content of one of the modules or a combination of the modules registered for by the student for his/her LLM degree. Any request for an extension of the period for submission of the mini-dissertation may only be granted by the Postgraduate Committee on recommendation of the head of department.

Also refer to the Postgraduate Brochure for the complete study programme as well as the Postgraduate administrative processes after registration.

Admission requirements

  • A LLB/BProc degree or an equivalent degree from a foreign university that allows entrance to the formal legal profession
  • A minimum average mark of 65% with respect to the prescribed final-year modules of the LLB/BProc degree
  • An acceptable level of proficiency in English is required.

Other programme-specific information

  • The mini-dissertation must comprise 13 000-15 000  words – including footnotes but excluding the list of contents and the bibliography.
  • The examination copies of the mini-dissertation to send out to the external examiners must be submitted to Student Administration not later than the end of October for the Autumn Graduation Ceremony, end of April for the Spring Graduation Ceremony. A final electronic version must be submitted to Student Administration on or before 15 February for the Autumn Graduation Ceremony, 15 July for the Spring Graduation Ceremony after the evaluation of the examination copies of the mini-dissertation to comply with degree requirements. 

Examinations and pass requirements

In the event of having failed all modules during a particular year of study, a student will only be allowed to continue with his/her studies with the consent of the Postgraduate Committee.

Although no supplementary examination will be granted with regard to LLM and MPhil modules, the General Regulations and rules apply with regard to special and ancillary examinations.

Research information

The relevant head of department must recommend a supervisor and title for a mini-dissertation and these must be approved by the Postgraduate Committee. The mini-dissertation must be assessed and finalised as set out in the Faculty Board-approved LLM/MPhil Policy Document of the Faculty.

Mini-dissertations, where required, must be submitted in the format determined by the supervisor and approved by the Postgraduate Committee. The supervisor may likewise, subject to the approval of the Postgraduate Committee, also determine the research topic and the scope of the proposed research. (Refer to the Faculty of Law regulations regarding mini-dissertations and also Postgraduate administrative processes brochure for the Faculty)

Pass with distinction

For the degree to be awarded with distinction a student must obtain an average of at least 75% for all the coursework modules, as well as a minimum of 75% for the mini-dissertation. The modules must have been written for the first time.

General information

Period of registration
The duration of the programme will in general be four semesters (2 years) but may be completed within two semesters (1 year) where possible, subject to fulfilment of all the requirements for the degree and payment of the full amount prescribed for the LLM degree. Programmes may also be structured to allow for one year of study only. The one- or two-year period may only be extended by the Postgraduate Committee on recommendation of the relevant head of department based on good reason shown and if it is clear that the student will be able to complete the programme in a further year of study.

Limiting of modules on offer in a particular academic year and availability to foreign students
The Dean determines which modules will be presented each year, taking into consideration the availability of lecturing personnel, space and financial implications and/or other circumstances. The Dean may, on recommendation of the relevant head of department, determine the maximum number of registrations for a specific elective module in terms of the prescribed guidelines. The Dean may also, on recommendation of the relevant head of department, determine that a particular LLM module will not be offered where on the first day of lectures four or fewer students are registered for such module.

Re-registration for modules
A student may not register more than twice for the same module. In order to pass a module the student must obtain a final mark of 50%.

Core modules

Core modules

  • Module content:

    (a)  The student must submit a research proposal during his/her second year of
            registration for the LLM degree to the supervisor prior to commencing with
            the writing of the mini-dissertation.
    (b)  A mini-dissertation (MND 804) of minimum of 13 000 words inclusive of
           footnotes but excluding the list of contents and the bibliography, is required.
           The mini-dissertation must be submitted to the supervisor not later than
           August of the second year of registration for the LLM programme. The mini-
           dissertation must deal with the subject content of one of the modules or a
           combination of the modules registered for by the student for his/her LLM
           degree. Any request for an extension of the period for submission of the
           mini-dissertation may only be granted by the Dean on recommendation of
           the LLM Committee.

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  • Module content:

    Development and presentation of a research  proposal. (A research proposal must be submitted to the supervisor and accepted in the first semester of the second year of study  before the student will be allowed to register for the mini-dissertation.)

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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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