distinction between income and 9. Employee benefits and retirement capital receipts. planning Income tax further aspects of the 10. Tax strategy – income” definition: the 11. Estate planning “gross source of income international 12. Taxation of special classes of – and local transactions. taxpayer Income tax aspects of the 13. The Tax Administration Act. – deduction formula”: “general expenditure and losses actually In addition students will cover Research incurred in carrying on a trade, in Methodology and Design (this module will the production of income. be followed by the full thesis students as Income tax further aspects of well). – general deduction formula”: “the the distinction between and The dissertation on an appropriate non-capital expenditure. would normally not exceed 30 000 words. Tax avoidance and evasion. Tax Administration. The duration of the coursework Other selected topics. component is approximately fourteen months with examinations written on completion of the coursework component.
distinction between income and capital receipts. Income tax – further aspects of the “gross income” definition: the source of income – international and local transactions. Income tax – aspects of the “general deduction formula”: expenditure and losses actually incurred in carrying on a trade, in the production of income. Income tax – further aspects of “the general deduction formula”: the distinction between and non-capital expenditure. Tax avoidance and evasion. Tax Administration. Other selected topics. 9. Employee benefits and retirement planning 10. Tax strategy 11. Estate planning 12. Taxation of special classes of taxpayer 13. The Tax Administration Act. In addition students will cover Research Methodology and Design (this module will be followed by the full thesis students as well). The dissertation on an appropriate would normally not exceed 30 000 words. The duration of the coursework component is approximately fourteen months with examinations written on completion of the coursework component.
Rhodes-University-Post-Graduate-Tax-Options.docx