BTW2122

South African taxation of businesses ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Mr Adrian Pilley

Offered:
South Africa Second semester 2006 (Day)

Synopsis: An introduction to the principles of the taxation of businesses, including an examination of: value-added tax (VAT); capital allowances; business income and expenses; sole traders; partnerships; companies and close corporations; credit agreements and township developers; trust income; capital gains tax; donations tax and administrative procedures.

Assessment: Assignment (up to 3000 words): 30% + Examination (open book 3 hours): 70%

Contact Hours: 2-hour lecture and one 1-hour tutorial per week

Prerequisites: BTW1201 and BTW2121