Bachelor of Commerce Honours in Taxation

Associated Assessment Criteria for Exit Level Outcome 1:

• Court decisions are read and interpreted.
• A tax problem is identified and a solution found.
• Lucid arguments related to tax problems are structured.

Associated Assessment Criteria for Exit Level Outcome 2:

• An integrated approach and with reference to the income tax legislation, relevant court decisions, regulations and interpretation notes are used to calculate normal tax liability of:
  • Individual tax payers.
  • Corporate tax payers.
  • Trusts and estates.
  • Other tax entities.
• Understanding and application of provisions relating to donations tax.
• Understanding and application of principles relating to capital gains taxation.
• Understanding and application of tax principles governing pre-payments of normal tax.
• Understanding and application of various withholding taxes provided for in the Income Tax Act.
• Understanding and application of value added tax legislation.
• Understanding and application of Estate Duty Act and its principles.
• Giving basic tax planning advice based on an understanding of the impact of anti-tax avoidance measures.
• Understanding administrative provisions in all legislation impacting on taxation.

Associated Assessment Criteria for Exit Level Outcome 3:

• Carrying out a basic literature survey and review.
• Designing a research project.
• Writing a research proposal.

Associated Assessment Criteria for Exit Level Outcome 4:

• Using an appropriate referencing technique and producing a bibliography in the required format.
• Using an academic writing style with clearly structured arguments.
• Writing an abstract in the required form.

Integrated Assessment:

• Assessment across the qualification forms an integral part of the teaching and learning process for this programme.
• Students are required to comply with the minimum assessments set for the level of the qualification, as per the Institution's Assessment Policy.
• Assessments vary depending on the module and the outcomes of the module, however all modules are formatively and summatively assessed.
• The assessment of theoretical modules is usually in the form of assignments, practicals and written tests or examinations.
• The weighting of the different assessments toward the calculation of the final mark is clearly indicated to students in the learning guide for each module.
• Integrated Assessments/case studies also take place through a variety of assignments, for example, those completed in industry or those that assess aggregated knowledge acquired.

Formative and Summative Assessment:

• Formative Assessment opportunities are not formally recorded and take the form of class tests, question and answer sessions and monitoring of practical work.
• Summative Assessment leads to the final judgmental mark in accordance to the institution's Assessment Policy.
• The assessments for theoretical modules will be in the form of assignments and written tests or practical examinations.