GSB5602 - Taxation of retirement funds

Offered

South Africa First semester 2009 (On-campus split block of classes)
South Africa Second semester 2009 (Off-campus block of classes)
South Africa Second semester 2009 (On-campus block of classes)

Objectives

The learning goals associated with this unit are to:

• develop an understanding of the taxation of retirement funds
• develop the capacity to analyse the tax implications on retirement benefits
• apply and in-depth understanding of the taxation principles applicable to retirement funds
• explain the constraints of taxation and investments of retirement funds.

Assessment

Within semester assessment: 30%
Examination (3 hours): 70%

Co-requisites

MGX5000, MGX5900