Post Graduate Diploma in Taxation
Masters of Commerce Taxation by
coursework or thesis
Programme entry application
questions

Office details (registrar – website and
Registrar contact details:
Registrar contact details:
phone)
P. O. Box 94
P. O. Box 94
Grahamstown
Grahamstown
6140
6140
Tel: (046) 603 8276
Tel: (046) 603 8276
Fax: (046) 603 8300
Fax: (046) 603 8300
Email: registrar@ru.ac.za
Email: registrar@ru.ac.za
Website: https://www.ru.ac.za/registrar/
Website: https://www.ru.ac.za/registrar/
Postgraduate Gateway:
Postgraduate Gateway:
http://www.ru.ac.za/postgraduategateway/ http://www.ru.ac.za/postgraduategateway/
Rhodes University website: www.ru.ac.za

Final date to apply
Rhodes University website: www.ru.ac.za
Applications close 31 October. Final Applications accepted throughout the year
undergraduate results must be submitted
by 31 January. Late applications will be
considered on an ad hoc basis.

Entry criteria
Undergraduate commerce degree with Applicants should be in possession of a
60% in Taxation at third year level.
suitable honours degree, which must
include at least one full-year postgraduate
course in South African taxation.
It is possible to apply for admission where
an applicant does not comply with the
above requirements, but admission is
subject to the recommendation of the
Board of the Faculty of Commerce and the
approval of Senate.
Acceptance as a candidate is at the
discretion of the Department of Accounting
and subject to the availability of suitably
qualified supervision staff.

General costs
R29 000 + R700 for notes
R22 200 per year
Duration: 1 year
Duration: 2 years
Full-time, in attendance
Full-time or part time, in attendance not
Programme details

Full-time or part time
mandatory

Programme start date and overall
February
Commencement after registration
duration
One year
Two years

Presented annually
Presented annually
Total modules, nature of the modules
Paper 1: Tax 2
The coursework component consists of
and total classes for each module

23 lectures (21 Modules)
thirteen

5 Tests and June Examination
aspects of taxation and tax planning at an
1. Introductory lecture - tax changes
advanced level, from which nine essay
2. Trusts
assignments
3. Estate Duty and Donations tax
assessment.
4. Deceased and Insolvent estates
examinations
5. Capital allowances; recoupment
coursework component.
modules
covering
are
submitted
Two
are
important
written
for
three-hour
on
the
6. Capital Gains Tax
7. Value-Added Tax
The self-study coursework component
8. Dividends; Dividends Tax
consists of:
9. Companies; corporate rules; assets
1. Income tax – aspects of the “gross
v shares
10. Foreign exchange
income” definition: total amount, in cash
11. Foreign income of residents
or otherwise, received by or accrued to or
12. Non-residents,
Agreements
Double
Tax in favour of a taxpayer.
2. Income tax – further aspects of the
13. Partnerships; spouses; investors v “gross income” definition: the distinction
share dealers
between capital and revenue receipts.
14. Trading
stock;
temporary 3. Income tax – further aspects of the
“gross income” definition: the source of
allowances
–
15. Interest and financial instruments
income
International
16. Leasing; limitation of deductions
transactions.
and
local
17. Tax avoidance; assessed losses; 4. Capital gains taxation
5. Income tax – aspects of the “general
Tax Administration
deduction formula”:
18. Retirement benefits
19. Fringe
benefits
and
expenditure and
salary losses actually incurred in carrying on a
packages
trade, in the production of income.
20. Employees tax; provisional tax
6. Income tax – further aspects of “the
21. Revision & Wrap up
general deduction formula”: the distinction
between
capital
and
non-capital
Paper 2: Advanced Taxation
expenditure.

7. Module 7 comprises the following:
8 self-study modules consisting of:
1. Income tax – aspects of the “gross Income tax – special inclusions in income,
income” definition: total amount, in exemptions,
special
deductions
and
cash or otherwise, received by or allowances.
accrued to or in favour of a Value-Added Tax
8.
taxpayer.
Tax
2. Income tax – further aspects of the measures
“gross income” definition:
the
planning
and
anti-avoidance
distinction between income and 9. Employee benefits and retirement
capital receipts.
planning
3. Income tax – further aspects of the 10. Tax strategy
“gross income” definition:
the 11. Estate planning
source of income – international 12. Taxation of special classes of taxpayer
and local transactions.
13. The Tax Administration Act.
4. Income tax – aspects of the
“general
deduction
formula”: In addition students will cover Research
expenditure and losses actually Methodology and Design (this module will
incurred in carrying on a trade, in be followed by the full thesis students as
the production of income.
well).
5. Income tax – further aspects of “the
general deduction formula”:
the The dissertation on an appropriate topic
distinction between capital and non- would normally not exceed 30 000 words.
capital expenditure.
6. Tax avoidance and evasion.
The
duration
7. Tax Administration.
component
8. Other selected topics.
months with examinations written on
is
of
the
coursework
approximately
fourteen
completion of the coursework component.
A one-hour meeting is held for each The
coursework
and
examinations
module, therefore 8 lectures. Students together represent 50% of the total mark
write an examination in November.
and the dissertation 50%.
Paper 3: Research Methodology

13 lectures
1. Weekly learning journals
2. Questionnaire
3. Data test
4. Correlation analysis project
5. Research process – review test
6. Evaluation of a research paper
Paper 4: Research report/essay
1. Question
or
problem
researched
2. Topic statement
3. Formal Research Proposal
4. Research paper/ essay
to
be
The weighting of the four components of
your course is:
Taxation 2
30%
Advanced Taxation –
Assignments on
Modules
35%
Advanced Taxation –
year-end examination
10%
Research Methodology

and Design Module
10%
Research paper/ essay
15%
Total
100%
Maximum number of students
No limitation, subject to the availability of
No limitation
permitted in course
resources

Permanent faculty
Commerce
Commerce

Paper requirements to graduate
Coursework and Research report/essay
Coursework and Mini-thesis (maximum of
(maximum of
30 000 words), or
15 000 words)
Full-thesis (maximum of 50 000 words)