stock; temporary 3. Income tax further aspects of the – allowances income” definition: the source of “gross and financial instruments income International and local – limitation of deductions transactions. avoidance; assessed losses; 4. Capital gains taxation Tax Administration 5. Income tax aspects of the – “general benefits deduction formula”: expenditure and benefits and salary losses actually incurred in carrying on a packages trade, in the production of income. tax; provisional tax 6. Income tax further aspects of – “the & Wrap up general deduction formula”: the distinction between capital and Paper 2: Advanced Taxation capital expenditure. 8 modules consisting of: 7. Module 7 comprises the following: Income tax special inclusions in income, Income tax aspects of the – “gross – exemptions, special deductions and income” definition: total amount, in allowances. cash or otherwise, received by or accrued to or in favour of a Value-Added Tax 8. Tax planning and anti-avoidance taxpayer. measures Income tax further aspects of the – income” definition: the
stock; temporary allowances and financial instruments limitation of deductions avoidance; assessed losses; Tax Administration benefits benefits and salary packages tax; provisional tax & Wrap up Paper 2: Advanced Taxation 8 modules consisting of: Income tax – aspects of the “gross income” definition: total amount, in cash or otherwise, received by or accrued to or in favour of a taxpayer. Income tax – further aspects of the income” definition: the capital 3. Income tax – further aspects of the “gross income” definition: the source of income – International and local transactions. 4. Capital gains taxation 5. Income tax – aspects of the “general deduction formula”: expenditure and losses actually incurred in carrying on a trade, in the production of income. 6. Income tax – further aspects of “the general deduction formula”: the distinction between capital and expenditure. 7. Module 7 comprises the following: Income tax – special inclusions in income, exemptions, special deductions and allowances. Value-Added Tax 8. Tax planning and anti-avoidance measures
Rhodes-University-Post-Graduate-Tax-Options.docx