units

BTW2121

Faculty of Business and Economics

Undergraduate - Unit

This unit entry is for students who completed this unit in 2012 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.

print version

6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

LevelUndergraduate
FacultyFaculty of Business and Economics
OfferedNot offered in 2012
Coordinator(s)Mr Keith Jordaan

Synopsis

An introduction to the principles of the taxation of individuals, including an examination of: the basic calculation of income tax; the calculation of gross income; exempt income; allowable deductions; the calculation of net normal tax payable; salaried persons - receipts; fringe benefits; salaried persons -- specific deductions; Standard Income Tax on Employees (SITE); retirement benefits and investment income and royalties; capital gains tax. The basic principles relating to the taxation of farmers is also examined.

Outcomes

The learning goals associated with this unit are to:

  1. develop an understanding of the South African taxation system as it impacts on individuals
  2. develop the capacity to calculate the tax payable by individuals.

Assessment

Within semester assessment: 30%
Examination: 70%

Chief examiner(s)

Adrian Pilley

Contact hours

3 hours per week

Prerequisites

BTW1201