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

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


This unit introduces the accounts of executors, liquidators and trustees and examines how estates and trusts are taxed. It also includes an examination of: capital gains tax, fringe benefits, retirement benefits, employees' and provisional tax, tax avoidance and administrative procedures, including objection and appeals. 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 and explain the South African executors' accounts and prepare such accounts
  2. calculate the tax payable on estates
  3. describe and interpret the provisions regarding employees' tax and provisional tax
  4. describe and explain how the tax system is administered and the process of objection and appeal
  5. explain the difference between tax avoidance and tax evasion and apply the relevant principles in a particular given set of circumstances
  6. identify and describe the fringe and retirement benefits and calculate how they are taxed.
  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 BTW3303.


Within semester assessment: 30%
Examination: 70%

Chief examiner(s)

Contact hours

3 hours per week


Student must have passed BTW3302 before undertaking this unit.


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