CML5661F GENERAL TAX LAW PROVISIONS

Higher postgraduate course, first semester.
30 NQF credits at NQF level 9

Convener: Associate Professor A Titus

Course outline:
The objective of this semester course is to nurture tax lawyers and to provide non-lawyers with an insight into tax law and the rights of taxpayers in regard to liability for taxation. The focus of the course is on the general framework for imposing income tax in South Africa, as pronounced upon by the courts. The outline of the course comprises a selection of fundamental features of the South African income tax, mainly through critical evaluation of case law. Key jurisdictional concepts comprising the source and residence basis of income taxation will be considered in detail. The course will analyse the statutory and jurisprudential frameworks for the determination of taxable income, including the notion of income, the distinction between capital and revenue receipts and the
deductibility of expenditure and losses. Tax law impacts the life of every citizen and is often political. At the end of this course students are expected to be able to start to identify the broader relevance and impact of tax law. This course provides a basic entry point for further postgraduate study of tax law.

DP requirements: Further tests may be scheduled at the discretion of the convener. Satisfactory attendance at lectures.

Assessment: Coursework 50%, Examination 50%.