Faculty of Business and Economics

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Monash University

Monash University Handbook 2010 Undergraduate - Unit

6 points, SCA Band 3, 0.125 EFTSL

FacultyFaculty of Business and Economics
OfferedSouth Africa First semester 2010 (Day)
South Africa Second semester 2010 (Day)
Coordinator(s)Mr Keith Jordaan


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 goals associated with this unit are to:

  • develop an understanding of the South African taxation system as it impacts on businesses
  • develop the capacity to calculate the tax payable by businesses
  • develop an understanding of how the tax system differentiates between categories of businesses, such as sole traders, partnerships, companies, close corporations and trusts.


Within semester assessment: 30%
Examination (3 hours, open-book): 70%

Contact hours

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


BTW1201 and BTW2121