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BTW2122 - South African taxation of businesses

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate Faculty of Business and Economics

Leader: Mr Adrian Pilley


South Africa Second semester 2007 (Day)


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.


The learning objectives of this unit are to:


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

Contact hours

2-hour lecture and one 1-hour tutorial per week


BTW1201 and BTW2121