Faculty of Business and Economics

Undergraduate - Unit

This unit entry is for students who completed this unit in 2013 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

To find units available for enrolment in the current year, you must make sure you use the indexes and browse unit tool in the current edition of the Handbook.

FacultyFaculty of Business and Economics
Organisational UnitDepartment of Business Law and Taxation
OfferedSouth Africa First semester 2013 (Day)
Coordinator(s)Mr Keith Jordaan


This unit introduces Value Added Tax (VAT) and includes an examination of the taxation of residents, non-residents, sole traders, trusts, close corporations and companies. It also includes an examination of the tax implications of company distributions and donations. This unit is a requirement for those students following the route to the qualification of a Chartered Accountant (South Africa).


The learning goals associated with this unit are to:

  1. describe the rules and sections of the Act regarding Value Added Tax (VAT) and to apply them to calculate VAT in a variety of business transactions and practical scenarios
  2. calculate the tax payable on individuals, businesses and trusts
  3. differentiate between categories of business for tax purposes, such as sole traders, individuals, trusts, companies and close corporations
  4. explain and describe how donations are taxed and calculate the tax payable in a given set of circumstances
  5. explain the provisions regarding dividends and apply the relevant principles in a given set of circumstances
  6. explain and describe how non-residents are taxed in South Africa and calculate the relevant taxes.
  7. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with taxation and demonstrate in an individual summative assessment the acquisition of a comprehensive understanding of the topics covered in BTW3302.


Within semester assessment: 30%
Examination: 70%

Chief examiner(s)

Contact hours

3 hours per week


Students must have passed BTW2301 before undertaking this unit