Faculty of Economic and Management Sciences
School of Accountancy
Taxation 388
Module Framework 2025
18287-388 (24 credits)
Last updated: 3 February 2025
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Contents
1.
2.
3.
4.
5.
6.
The aim of module framework ................................................................................................................... 3
Module prerequisites ................................................................................................................................. 3
Module outcomes ...................................................................................................................................... 3
Language of instruction ............................................................................................................................. 3
Academic and Career Advice .................................................................................................................... 4
Administration ............................................................................................................................................ 4
6.1
Module head ................................................................................................................................ 4
6.2
Lecturer ........................................................................................................................................ 4
6.3
Taxation Divisional Head ............................................................................................................. 5
6.4
School of Accountancy (general queries) .................................................................................... 5
7. Lecturer consulting hours and email queries ............................................................................................. 5
7.1
Consultations ............................................................................................................................... 5
7.2
Email queries ............................................................................................................................... 5
7.3
Discussion forum on EMSLearn .................................................................................................. 6
8. Hulphoek (“Hot seat”) ................................................................................................................................ 7
9. Temporary Lecturer details ........................................................................................................................ 7
10. Lecture times ............................................................................................................................................. 7
11. Individual learning and assistance program (ILP) ..................................................................................... 8
12. Class representatives ................................................................................................................................ 8
13. Module methodology ................................................................................................................................. 8
13.1
Mode of teaching ......................................................................................................................... 8
13.2
Recordings generated by SU lecturers ........................................................................................ 9
13.3
Recordings generated by students ............................................................................................ 10
14. Participation in module activities ............................................................................................................. 10
15. Resources ................................................................................................................................................ 10
15.1
Prescribed textbooks ................................................................................................................. 10
15.2
Other material ............................................................................................................................ 11
15.3
Copyright .................................................................................................................................... 11
15.4
EMSLearn and the proper use of the Discussion and Announcement forums in
EMSLearn 12
16. Open book policy ..................................................................................................................................... 13
16.1
Highlighting in the publications .................................................................................................. 13
16.2
Flags .......................................................................................................................................... 13
16.3
Module specific application of open book policy ........................................................................ 14
17. Calculators ............................................................................................................................................... 15
18. Assessment for year modules ................................................................................................................. 16
18.1
Introduction ................................................................................................................................ 16
18.2
Assessment opportunities .......................................................................................................... 16
18.3
Calculation of marks .................................................................................................................. 17
18.4
Pass requirements ..................................................................................................................... 18
18.5
Access to Assessment 3 (A3) .................................................................................................... 18
18.6
Religious and cultural days ........................................................................................................ 19
18.7
Clashes between this module and other modules ..................................................................... 19
18.8
Scope of assessments ............................................................................................................... 20
18.9
Confidentiality............................................................................................................................. 20
18.10
Dishonest actions related to assessments ................................................................................ 20
18.11
Moderation ................................................................................................................................. 20
19. Exam technique ....................................................................................................................................... 21
20. Rules applicable to main assessments ................................................................................................... 21
21. Collection of assessment scripts and assessment feedback .................................................................. 21
21.1
Collection of assessment scripts................................................................................................ 21
21.2
Collection of scripts by proxy ..................................................................................................... 21
21.3
Scripts not distributed to students .............................................................................................. 21
21.4
Assessment feedback ................................................................................................................ 22
21.5
Remarks (Appeal procedures) ................................................................................................... 22
22. Deans Concession Assessment (DCA) ................................................................................................... 22
23. IT Maintenance Weekends ...................................................................................................................... 23
24. Academic integrity and the use of generative AI Tools in the module .................................................... 23
25. Year program ........................................................................................................................................... 24
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1.
The aim of module framework
This module framework contains important information regarding the contents, assessment and
administration of this module. The module framework is a document that is regarded as an
agreement between a lecturer and student – please read it carefully and keep it for future
reference.
2.
Module prerequisites
Financial accounting 178 or 188 is a prerequisite pass module (PP) for Taxation 388. This
means that students must have passed Financial Accounting 178 or 188 before they can take
Taxation 388.
3.
Module outcomes
The aim of this module is to equip students with a basic knowledge regarding:
 the taxation structure of the Republic of South Africa with reference to the Income Tax Act;
 the determination of the normal tax liability of natural persons and companies (taking into
account capital gains tax);
 tax returns, assessments and other sundry administrative aspects regarding taxation in terms
of the Tax Administration Act; and
 VAT in terms of the Value Added Tax Act.
The learning outcomes of the module are contained in the prescribed textbook Silke: First Touch to
Tax 2025. SAICA’s “Competency Framework” and “Knowledge list” (as prescribed for the Initial
Test of Competence 2026) must also be considered.
4.
Language of instruction
The School of Accountancy follows the approved official language policy of Stellenbosch
University. Taxation 388 is presented in accordance with the single medium language option as
indicated in the faculty language implementation plan.
The language specification for this module is English for both groups with simultaneous translation
and interpretation to and in Afrikaans for Group 1 only (refer to point 10 for further information in
this regard). ILP lectures will, however, still proceed in both English and Afrikaans. All class
materials are available in Afrikaans and English and assessments can also be answered in
Afrikaans or English.
7.1.5
7.1.5.1
7.1.5.2
In the following instances, lectures will be offered in one language only:
Where the nature of the subject matter of the module justifies doing so, for
example, where the module is on the language itself.
Where the assigned lecturer is proficient to teach only in Afrikaans or English. For
these modules additional support is provided:
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(a)
If the lectures are in Afrikaans, SU makes simultaneous interpreting in English
available on-site or online during each lecture. If the lectures are in English, SU
makes simultaneous interpreting of the first-year modules available in Afrikaans
on-site or online during each lecture. During the second and subsequent years of
study, SU makes simultaneous interpreting available in Afrikaans on-site or online
upon request by a faculty, if the needs of the students warrant the service and SU
has the resources to provide it. If two weeks have passed with no students
making use of the service in a module, it may be discontinued.
(b) In addition to lectures and where reasonably practicable, there are appropriate,
facilitated learning opportunities (e.g. consultations during office hours, or
routinely scheduled tutorials and practicals) in Afrikaans and English.
7.1.5.3
Where all the students in the class group have been invited to vote by means of a
secret ballot and those students who have voted, unanimously agree to it, the
module will be presented in Afrikaans only or English only, provided that the
relevant lecturers and teaching assistants have the necessary academic language
proficiency and agree to do so.
Source: Faculty of Economic and Management Sciences, Language Implementation Plan for
2025 (LIP)
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
5.
For more information concerning Stellenbosch University’s language policy visit:
www.sun.ac.za/language
For more information concerning the EMS faculty’s language implementation plan (LIP) visit:
2025-EMS-Language-Implementation-Plan.pdf
Academic and Career Advice
Please consult your lecturer, module head or programme leader for academic and/or career advice
as they are best positioned to offer guidance on matters related to module choices and future
career trajectories. The Registrar’s division only deals with matters related to your registration.
6.
Administration
6.1
Module head
Name
Mrs Anja van Niekerk
6.2
Office
Van Der Sterr 2104
E-mail address
anjab@sun.ac.za
Telephone number
021 808 3504
Lecturer
Name
Mrs Anja van Niekerk
Office
Van Der Sterr 2104
E-mail address
anjab@sun.ac.za
Telephone number
021 808 3504
Refer to the Year program (Point 25) for more detailed information regarding the specific topic that
each lecturer presents.
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6.3
Taxation Divisional Head
Students are welcome to contact the divisional head to discuss any unresolved issues after first
consulting the module head.
Name
Prof Rudie Nel
6.4
Office
Van Der Sterr 3114
E-mail address
rnel@sun.ac.za
Telephone number
021 808 9079
School of Accountancy (general queries)
Name
Ms Natalie Jansen
Office
Van Der Sterr 2091
E-mail address
njjansen@sun.ac.za
Telephone number
021 808 3428
Physical address of the School of Accountancy: Van Der Sterr Building, Bosman Street,
Stellenbosch.
7.
Lecturer consulting hours and email queries
7.1
Consultations
In addition to lecturing responsibilities, lecturers are also pursuing their own studies and have
research responsibilities. Outside of lectures, students may consult with the lecturers during their
consulting hours. The lecturers’ consulting hours are indicated outside their office doors and on
EMSLearn.
Please note that:
 Consultations are not ‘additional’, ‘personal’ or ‘catch-up’ lectures. Students are required to
prepare specific questions on specific topics, and to bring along all relevant material for lecturer
consultations.
 Consultations must be scheduled with one of the lecturers who presented the topic to which
your query relates.
 To ensure equal access to lecturers, consultations are limited to 20 minutes per student and
students may not make standing appointments or schedule back-to- back consultations on the
same day.
 Consultations may be conducted in-person or via Microsoft Teams.
Please send an email to the relevant lecturer with whom you want to set up a consultation. You are
expected to make an appointment with your lecturer in advance.
7.2
Email queries
Tax 388 mailbox
tax388@sun.ac.za
Taxation 388 has its own mailbox to which all administrative queries (not content related queries,
refer to 7.3 below) must be sent. No lecturer will answer administrative queries sent to their
personal mailboxes. However, students may contact a lecturer directly concerning
sensitive/personal matters. All of the Taxation 388 lecturers have access to the Tax388 mailbox.
Lecturers will attempt to answer your email queries within 48 hours.
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Please bear in mind that there are high volumes of email queries during assessment periods. You
must plan accordingly to ensure that there is sufficient time for the lecturers to address your
queries.
Before sending a mail to the Tax388 mailbox please take note of the following:
1. Should a query exceed five administrative questions, students should schedule a consultation
with a lecturer instead.
2. Students must sign their emails with their first names and surnames and not only their student
numbers.
3. Students must send their queries via their Stellenbosch University email accounts e.g.
1234567@sun.ac.za and not via their personal Gmail or other accounts.
7.3
Discussion forum on EMSLearn
All content queries must be posted on the discussion forum on EMSLearn. Any content queries
sent to the Tax388 mailbox or the lecturers’ personal mailboxes will go unanswered until such time
as the queries are posted on the discussion forum (no exceptions will be made). The only queries
that will be answered via the Tax388 mailbox are those pertaining to administrative and/or personal
matters.
The lecturers have created discussion topics for each SILKE chapter or combination of chapters.
Please do not create additional discussion topics on this forum. We prefer for the questions related
to each chapter to be grouped together under the relevant topic.
The lecturers will mainly respond to your discussion forum queries during their designated
consultation hours. The discussion forum enables peer-to-peer learning and students are
encouraged to answer each other’s questions. Peer learning and individual student engagement
are incredibly important in an online learning environment. For this reason, posts should not be
addressed to the lecturers. It is not necessary to start and sign-off the posts with formal greetings
as you would an email. If your query consists of multiple questions, please number your questions.
If the query pertains to a particular question, please provide the following: name of question pack
e.g. “Gross Income question pack” and the number of the question e.g.: “Question 7”. Questions
posted on the Discussion Forum will be answered in the language in which it was raised. Content
queries posted after hours/ over weekends / during recess periods or on public holidays will not be
answered immediately but when the lecturers are back in office. Please bear in mind that there are
high volumes of queries during assessment periods. You must plan accordingly to ensure that
there is sufficient time for the lecturers to address your queries.
Please note that the EMSLearn discussion forum is a public forum. The ability to communicate in a
professional manner is a very important skill. In the light of this the School of Accountancy requires
professional communication by students at all times. Students who communicate with staff of the
School in an unprofessional way (verbally, by email or in EMSLearn) will be informed accordingly.
If you require assistance in improving your communication style, you can contact any of your
lecturers or the Language Centre of the University.
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8.
Hulphoek (“Hot seat”)
The hotseat programme is coordinated by the temporary lecturers of the School of Accountancy
and is designed to help fill the gaps in knowledge or revise principles with which students are
struggling. Please note that the hotseat programme does not replace a lecture or class
attendance. This programme is available to all students, undergraduate and postgraduate. Please
take note that the permanent module lecturers (refer to point 6 of this document) remain
responsible for:
 Answering detailed questions regarding technical aspects of course content, class
examples/questions, et cetera.
 Administrative arrangements regarding the module.
9.
Temporary Lecturer details
Name
Bernard Oosthuizen
10.
Office
VDS2064
E-mail address
Telephone number
021 808 9122
Lecture times
At registration you will automatically be placed into a designated group (Gr1 or Gr2). This
information is available on SunStudent and is important for your schedule. Each group has two
lectures per week. Due to the sizes of the available venues students must remain in their allocated
groups for the entire academic year and may only change groups in highly exceptional
circumstances with the permission of the module head.
Lectures will be presented on the following days and times in the 2025 academic year:
Lecture
Day
Group 1
(English with simultaneous Afrikaans translation service)
1
Wednesday
12:00 CGW Schumann 101
2
Thursday
08:00 CGW Schumann 101
Group 1: Refer to EMSLearn for the necessary information regarding devices and links necessary
for using the Afrikaans translation service.
Lecture
Day
Group 2
(English)
1
Tuesday
10:00 Van Der Sterr 1031 (Entrance 3)
2
Thursday
15:00 Van Der Sterr 1046 (Entrance 1)
Class attendance is compulsory.
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11.
Individual learning and assistance program (ILP)
The primary objective of the ILP program is to help students to pass the module. The program
consists of one additional lecture per week. The ILP lectures for Taxation 388 commence in the
week of 11 March 2025. Please refer to point 22 of this document for further guidelines regarding
the mode of lectures. ILP lectures will still proceed in both English and Afrikaans.
12.
ILP - Afrikaans
ILP - English
Tuesday - 11:00
Van der Sterr 1032 (Entrance 2)
Tuesday - 15:00
Van der Sterr 1032 (Entrance 2)
Class representatives
A system of class representatives is used in the School of Accountancy as communication channel
between students and the School of Accountancy. At the beginning of the academic year students
elect one class representative from each group to represent the group. The School of Accountancy
appoints an independent lecturer (that is not involved in the education of the students at all) who
will regularly contact the class representatives. It is the responsibility of the class representatives
to communicate matters relating to the subject to either your lecturer or the independent lecturer on
behalf of the group. The names and contact details of the class representatives will be placed on
EMSLearn.
13.
Module methodology
Students and lecturers have reciprocal responsibilities in the teaching and learning process.
Principles of adult learning, with an emphasis on blended learning, will be applied in this module.
Methods of instruction include theoretical inputs, class discussions, practical exercises and case
studies. You are encouraged to participate interactively in this module and ask questions in class
whenever anything is unclear.
EMSLearn is seen as an integral part of this module and should be consulted regularly for
resources, communication and learning activities.
13.1 Mode of teaching
In what follows:
 “recording” refers to any video and/or voice recording (including stills) captured on any
electronic device.
 “lectures” refer to formal scheduled or unscheduled lectures or sessions and any related
teaching and learning activity (e.g., tutorials, lecturer consultations) or any part thereof.
In this module all lectures (refer to notes 10 and 11) are presented in an in-person format. As a
general rule, no lectures will be live-streamed and/or recorded. Amongst others, the reasons for
this decision are as follows:
1. The lecturers purposefully structure various learning opportunities. The learning opportunities
are structured in such a way that even if students miss one of the learning opportunities (e.g. a
lecture on a particular part of the course work), there are further learning opportunities that
students can make use of to master the course work.
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2. The lecturers noticed a substantial decline in student attendance when recordings were
routinely made available. The lecturers aim to achieve 100% class attendance every week and
want students to act in their own best interests by making use of the synchronous face-to-face
learning opportunities on offer. Based on the lecturers’ collective experience, we know that
making recordings available can result in students disengaging from the module whereby they
passively consume learning material by watching recordings instead of actively participating in
their own learning process. Passive learning strategies will not work for this subject.
3. Student attendance of face-to-face learning opportunities enables the establishment of a
learning community.
4. Student attendance of face-to-face learning opportunities enables the lecturers to give their
undivided attention to the students sitting in front of them and creates a safe environment for
active class participation.
5. Past student behaviour of “binge-watching” lecture recordings before scheduled assessment
opportunities are also a cause for concern. In the opinion of the lecturers the provision of
recordings can be detrimental to all students but especially to tax students. To successfully
pass this module students need to work consistently throughout the academic year by studying
tax on the scheduled days during the scheduled lecture times.
Students who schedule other non-academic activities during the formal lecture times are not
entitled to a recording of the lecture. Missing a lecture on account of an illness or any other similar
reason, also does not make a student entitled to a recording. The lecturers will, however, assist
students who missed lectures due to circumstances beyond their control (e.g. on account of
illness) and students are welcome to contact the relevant lecturers in this regard.
13.2 Recordings generated by SU lecturers
The recording of lectures and the making available of those recordings are at the discretion of the
presenting lecturer who takes pedagogical and other factors into account in exercising that
discretion. A lecturer may decide not to generate recordings. A lecturer may decide to not give
his/her consent to recordings of him/her being made.

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Students will be informed if a lecturer intends to generate a recording. In the event that a
lecture is streamed, and that lecture is recorded, students can limit how they are recorded by
keeping their cameras and microphones off.
If a presenting lecturer chooses to generate a recording, the presenting lecturer may use
his/her discretion to decide if, how and when recordings are made available for viewing. For
example, the presenting lecturer may make the recording inaccessible to some or all students
and limit the time the recording is available for viewing.
Any recording generated by a lecturer is subject to strict license conditions and is for students’
personal and private use only. As such, students may not distribute or make any of these
recordings available for distribution or viewing.
Students may not make screen grabs of any live-streamed lecture or recording or any learning
material.
Students may not alter recordings by adding or removing content or in any other manner.
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13.3 Recordings generated by students


No student may generate a recording of a lecture.
No student may distribute or make any recordings of lectures available for distribution or
viewing, irrespective of whether those recordings were generated by himself/herself or anyone
else.
Contravention of these rules will result in disciplinary action and may result in legal action.
14.
Participation in module activities
Stellenbosch University is a contact university that provides teaching through face-to-face contact
and an online platform (EMSLearn). To ensure that you still master the learning outcomes of this
module, you are expected to keep up to date with the online learning activities and actively
participate in both the online and face-to-face components of the module. Teaching and learning
is a shared endeavour with reciprocal responsibilities between students and lecturers. You
are responsible for your own learning which includes but is not limited to:
 Taking responsibility for learning how to become a successful participant in the knowledge
practices of your chosen field of study; and
 Using the educational opportunities available to you.
15.
Resources
15.1 Prescribed textbooks
1. SILKE: First Touch to Tax Tax 2025 (LexisNexis). Stiglingh, Koekemoer, van Heerden,
Wilcocks & van der Zwan. ISBN 978-0-6390-1547-7 .
2. SAICA
Student
Handbook
2024/2025
Volume
3
(LexisNexis).
ISBN 978-0-6390-1545-3. It is compulsory for students to bring this book along to EVERY
lecture. Failure to do so means that you will not be able to follow the lecture effectively.
The prescribed textbooks are only published in English. The use of previous editions of both
prescribed textbooks are at own risk. New tax legislation is promulgated every tax year.
Previous editions will not be updated with these legislative changes.
Take note that:
 Certain chapters or sections of chapters of the prescribed textbook will be given for self-study
and will be communicated as such in class.
 The SAICA Student Handbook no longer includes the SARS’ interpretation notes. The relevant
interpretation notes (as communicated in class) must be downloaded and printed by students
from the SARS website.
 You can find a register and download SARS’ interpretation notes by following this link:
https://www.sars.gov.za/legal-counsel/interpretation-rulings/interpretation-notes/
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15.2 Other material
Other prescribed material that will be made available on EMSLearn includes, but is not limited to,
course notes (e.g. lecturers’ PowerPoint presentations), external material as determined by the
lecturers and question packs containing selected past papers and solutions.
PowerPoint presentations:
The lecturers’ PowerPoint presentations are lecturer teaching aids and are made available
to students to better facilitate classroom activities. They do not replace your prescribed
textbook. These PowerPoint presentations (course notes) are not complete summaries of your
prescribed course work and are incomplete due to their cryptic nature. In order to successfully
master the prescribed coursework, you should make your own notes to supplement the course
notes as provided. Students will not pass this course by only studying the course notes and
by practising past papers. Students should use the course notes together with the prescribed
textbooks and the question packs to prepare for assessments.
Question packs:
The purpose of the question packs is to enable students to practice the application of tax theory, to
develop proper exam technique and to determine their own mastery of the relevant tax theory prior
to summative assessments. The questions included in the question packs ARE PAST PAPERS.
Questions are carefully chosen to help students achieve their learning outcomes. DO NOT email
lecturers with requests for additional questions and/or to make past papers available to
you. Unlike most other modules, the scenarios and solutions of past tax papers must be updated
annually with the legislative changes applicable to the tax year in question. The lecturers select,
update and include the relevant past papers in your packs as and to the extent that they see fit. No
lecturer will answer any queries regarding past papers and/or other sample questions that were not
provided to students by the lecturers. The suggested solutions to questions included in the
question packs will not include detailed mark plans. The purpose of the question packs is not to
enable students to memorise solutions and/or to use mark allocations to selectively study certain
parts of the prescribed work.
15.3 Copyright
Stellenbosch University holds the copyright to all material in this module. Material which is made
available through EMSLearn may be subject to certain licencing conditions. You may only use the
material for your own private study and research at the University and not for any other purpose.
Printed material is also only made available for class discussion, private study and research
purposes. Further reproduction or distribution of such material is prohibited. Contravention of these
rules will result in disciplinary action and may result in legal action.
Text-based materials:
Students may not distribute the text-based materials to unauthorised parties including but not
limited to uploading the materials onto Coursehero or similar sites.
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Other materials:
The lecturers may provide video and/or audio material for student usage. The unauthorised editing
and distribution of video and audio material is strictly prohibited for example students may not
distribute video or audio material via e-mail, WhatsApp or by uploading the material onto YouTube
or in any other manner. Students may not alter material by adding or removing content or in any
other manner.
Please note that students may not video or voice-record a lecturer or each other (using any
electronic device) during lectures or consultations without their express consent. Recording
another person without their consent is a serious violation of that person’s privacy rights.
15.4 EMSLearn and the proper use of the Discussion and Announcement forums in
EMSLearn
EMSLearn is an integral part of this module and should be consulted regularly for resources,
communication (including marks) and learning activities.
A subdivision of this module is a Announcement Forum which functions like an electronic notice
board. The Announcement Forum is a space where important messages are placed for all students
registered for the programme, as well as the lecturer(s) involved. As such, all students registered
for the programme, as well as all lecturers involved in the programme can see the messages that
appear on the Announcement Forum (you will receive an email every time a new topic is posted on
the Announcement Forum).
The layout of the Announcement Forum is very similar to that of an email message. The most
important difference is that messages placed on the Announcement Forum can be read by all
fellow students and the lecturer(s) involved, whereas email messages can only be read by the
person(s) they are addressed to.
The Discussion Forum may for example be used for:
 general discussions on subject related issues between students and lecturers;
 discussion of case studies or study materials with lecturers or fellow students;
 group discussions or presentations;
 to follow the development of a specific topic (threading);
 to ask general or specific subject related questions. (Remember that all questions are open for
all users to see and may be answered by lecturers or fellow students);
 to answer fellow students’ questions; and
 to place messages of general interest to students.
The Discussion and Announcement Forum must be used only in a professional manner at all
times. Assess the content and tone of the message similarly to how you would assess that of a
notification that you would want to place on a notice board on campus (for which you would need
the Student Representative Council stamp). Discussions, questions and comments that do not
satisfy the abovementioned criterion should preferably be resolved personally or by emailing the
lecturer(s) or fellow student(s) involved. No personal messages to or regarding any student,
lecturer or any other person may be placed on the Discussion or Announcement Forum, as they
would not satisfy the abovementioned criterion.
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In the light of the above the School of Accountancy reserves the right to:
 Remove any improper messages posted by students on the Discussion and Announcement
Forum.
 Refuse the use of the Discussion and Announcement Forum to students who post improper
messages.
 Take disciplinary steps against these students.
 In extreme cases, deny access to the Discussion and Announcement Forum for a specific
module or programme.
16.
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

Open book policy
Until further notice (if any), students are allowed to take the SAICA Tax Legislation Handbook
Volume 3 into the venues for all tests and examinations.
Only properly bound standard publishers’ editions are permissible. Photocopies, printed copies
of electronic versions, loose sections or isolated pages of texts are prohibited.
Students may take only one edition of each part/volume of the abovementioned prescribed text
into the venue, unless another temporary arrangement is announced in class.
Students must write their student numbers on the inside front cover of the allowed
publications prior to being allowed to bring them into the test or examination venue.
Only
highlighting,
underlining,
margin
lines
and
flagging
are
permitted.
No annotations are allowed to be made in the permitted publications before, during or after the
assessment opportunity.
Students may not be in possession of any loose papers whether affixed to the permitted text or
not.
The importance of the correct use of this privilege must be stressed. The best advice is to study as
if you may not use the book and only to use it as source of reference in the case of small detail.
Not answering questions in assessments due to the excessive use of the SAICA Legislation
Handbook has historically had a negative impact on student performance.
Any contravention of the open book policy is considered to be misconduct. Students who
contravene this policy may lose marks for the particular assessment and are subject to
further disciplinary steps. Please consult with the module lecturers to clear up any uncertainties
regarding the interpretation or application of the rules of the open book policy.
16.1 Highlighting in the publications
Written parts of the publication may be emphasised using a highlighter. Highlighting could include
highlighting with a colour highlighter, underlining, drawing lines in the margin or lines above the
word as well as circling words or numbers. Students are also allowed to strike-through any
paragraph/page that is outside of the SAICA syllabus.
16.2 Flags
Flags are only permitted for referencing (refer to 16.2 (c)) and cross-referencing (refer to 16.2 (d)).
Words on flags must only reference or cross-reference the name of the relevant
standard/legislation OR the section or paragraph number within the publication OR any heading in
the publication.
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You are not allowed to abbreviate a heading on a flag (e.g. SBPs for share-based payments is
NOT allowed), but you are allowed to write a single word from a long heading on the flag (you may
for example write “discounts variable” on the flag if the heading it refers to is “Allocating discounts
and variable consideration”).
The wording on the flags must be in the language on the page it references or cross-references.
From 2018 the SAICA Tax Legislation Handbook Volume 3 is only published in English and
therefore no Afrikaans should appear on the flags, unless a student is using an older Afrikaans
version (and is referencing or cross-referencing to that source). Afrikaans translations of English
terms on the flags are not permitted.
Further information on the rules applicable to flags:
(a)
(b)
(c)
(d)
A flag must be visible when the book is closed (even if the flag is blank).
You are only allowed to write on flags. You are allowed to write any place on the flag (on
the inside and/or outside of the flag, i.e. on the part that is visible or the part that is hidden
when the book is closed).
IN TERMS OF REFERENCES: The flag may only contain names of standards, headings
as well as section or paragraph numbers referring to the page to which the flag is attached.
Word(s) on the flag must refer to the page to which the flag is attached and the word(s) on
the flag must be in the same language used on the relevant page. You are not allowed to
translate English headings to Afrikaans; the language you use must be the same as the
standard or legislation.
IN TERMS OF CROSS-REFERENCES: You are allowed to use flags to cross-reference
between different parts of a specific source or between different sources. In such cases the
word(s)/number(s) appearing on the flag need not appear on the page the flag is attached
to. It must however appear elsewhere in the source or another source (the place to which
you are cross-referencing).
As the use of flags depends on the subjective preference of each student no standardised method
is suggested, however students are more than welcome to discuss their technique with any of the
lecturers. Students should guard against the excessive use of flags as the use of too many flags
could undermine the usefulness of flags, namely to index provisions in legislation. Remember that
the time used to create flags means time lost to master the theory.
16.3 Module specific application of open book policy
Belasting voorsien dat vlaggies die volgende kan bevat:
(a)
Section numbers or section names, paragraph numbers or paragraph names of specific
Schedules, Number of Interpretation note, Binding Ruling (e.g. BGR No. 7), Regulations,
Double taxation agreements, Tax tables.
(b)
Cross-referencing sections/paragraphs in legislation is permitted even if it does not appear
in the section to which is cross-referenced on the page on which the flag appears. For
example, a flag referring to the VAT consequences in “s 10(13) of the VAT Act” can be
placed on the page containing paragraph 7 of the Seventh Schedule to the Income Tax Act
(right of use of a vehicle).
(c)
Students are not allowed to write the name of a definition, e.g. “gross income” on a flag,
since it is not a section name or number. The definition of “gross income” appears in
Section 1(1) of the Income Tax Act.
Page 14 of 28
(d)
(e)
17.
Students are allowed to write headings of different parts of the Income Tax Act on flags.
For example, “Donations tax”, which is Part V of the Act or “Dividends tax” which is Part VIII
of the Act.
The following is permissible to indicate that a particular section/subsection/paragraph is not
examinable:
Calculators
Die module spesifieke sakrekenaar beleid is as volg:
The module specific calculator policy is as follows:
(a)
Students may only use silent, electronic, battery-driven pocket calculators subject to the
following conditions:
 Calculators shall be cordless and may not have print-out facilities; and
 Calculators that have a full set of alpha characters/ keys are prohibited (i.e. NO
programmable calculators are allowed).
Page 15 of 28
(b)
(d)
Any financial calculator, subject to the conditions set out above, shall be allowed as the
following tables will not be provided in any examination:
 Tables of present value factors for various discount rates for varying periods; and
 Tables of future value factors for various interest rates for varying periods.
The calculator function on electronic media, including but not limited to, cell phones, smart
phones, tablets or any other similar electronic device may not be used.
Candidates may not share a calculator with another candidate in the examination room.
18.
Assessment for year modules
(c)
18.1 Introduction
The Faculty’s Assessment Rules are available online at www.sun.ac.za/ems, under the ‘current
students’ tab. Please watch the information video on your module’s EMSLearn page and make
sure you read the section on Assessment in the module framework carefully.
The faculty’s approach to assessment places the responsibility of learning with the student.
Therefore, you must make use of all available assessment opportunities as far as possible and
ensure you understand how assessment in the module works.
18.2 Assessment opportunities
For Taxation 388 there are five scheduled main assessment opportunities namely: A1S1, A2S1,
A1S2, A2S2 and A3.
Assessment 1 Semester 1 (A1S1)
Assessment type: test
Date: 7 April 2025 at 17:30
Duration: 3 hours (with reading time of 5 minutes)
Marks: 100
Weight: 15%
Assessment 2 Semester 1 (A2S1)
Assessment type: test
Date: 29 May 2025 at 09:00
Duration: 3 hours (with reading time of 5 minutes)
Marks: 100
Weight: 22.5%
Assessment 1 Semester 2 (A1S2)
Assessment type: test
Date: 18 September 2025 at 17:30
Duration: 3 hours (with reading time of 5 minutes)
Marks: 100
Weight: 22.5%
Page 16 of 28
Assessment 2 Semester 2 (A2S2)
Assessment type: test
Date: 8 November 2025 at 14:00
Duration: 3 hours (with reading time of 5 minutes)
Marks: 100
Weight: 40%
Assessment 3 (A3)
Assessment type: test
Date: 2 December 2025 at 09:00
Duration: 3 hours (with reading time of 5 minutes)
Marks: 100
Weight: 40%
Formative Assessment Further (FAF)
Assessment type: self-assessment through completion of course question packs and ILPquestions
(available on EMSLearn).
Note that assessment formative opportunities are not taken into account in the calculation
of a student’s final mark for this module.
18.3 Calculation of marks
The calculation of your final mark (FM) is based on a weighted formula. The formulas used to
calculate your progress throughout the semester and the marks will be made available on
SUNStudent. The formulas are as follows:
MY (mid-year) marks are calculated after A2S1:
MY = (WA1S1/Wsum) A1S1 + (WA2S1/Wsum) A2S1, where Wsum is the sum of the W-factors for
the assessments you wrote.
MY is assigned only if you wrote at least one of A1S1 and A2S1.
MTD (mark to date) before A2S2:
MTD = (WA1S1/WMTD) A1S1 + (WA2S1/WMTD) A2S1 + (WA1S2/WMTD) A1S2, where WMTD is the sum of
the W-factors for the assessments you wrote.
FM1 after A2S2:
FM1 = (WMTD/Wsum) MTD + (WA2S2/Wsum) A2S2, where Wsum = WMTD + WA2S2.
FM1 is assigned only if you wrote at least two of the following three assessments, namely A1S1,
A2S1, A1S2, in addition to having written A2S2.
Page 17 of 28
FM2 after A3:
FM2 = (WMTD/Wsum) MTD + (WA2S2/Wsum) A2S2 + (WA3/Wsum) A3, where Wsum = WMTD + WA2S2 +
WA3 if you wrote A2S2 and A3, or Wsum = WMTD + WA3 if you wrote A3 and not A2S2.
FM2 is assigned only if you wrote at least three assessments, of which at least one is A2S2 or A3.
When calculating the MY mark, MTD or a FM using the formulas please note the following:




Wsum is the total weight of all the assessment opportunities you completed. Even if you missed
main assessment opportunities. The total weight will at least be 100.
For all missed main assessment opportunities (A1S1, A2S1, A1S2, A2S2 and A3) the weight of
the relevant assessment will be reduced to zero in the mark calculation formula (however wsum
will never be less than 100).
Your FM for the module is the highest of FM1 or FM2.
A3 has a 40% weighting unless a student has missed two main assessment opportunities in
which case the weight of A3 is calculated as the sum of the weights of the two missed
assessment opportunities. For example:
 If you missed no main assessments, the weight of A3 is 40%
 If you missed one main assessment, the weight of A3 is 40%
 If you missed two main assessments, the weight of A3 is, e.g, 55% if the two main
assessments missed were A1S1 (15%) and A2S2 (40%).
18.4 Pass requirements
Firstly, a valid FM of at least 50 is required to pass the module. To obtain a valid final mark you
must:
 Complete at least one of A2S2 or A3
 Complete at least three main assessment opportunities
If you do not obtain a valid FM, you fail the module.
18.5 Access to Assessment 3 (A3)
Note that it is not necessary to submit medical certificates or any other documents for missed
assessment opportunities.
In year modules such as Taxation 388, A3 is used when a student either missed an assessment
opportunity OR requires further opportunity to pass the module.
You have access to A3 if any of the following apply:
 If you completed all the main assessment opportunities other than A3 (i.e. A1S1, A2S1, A1S2,
A2S2) but have not obtained a FM of 50 or more, you have access to A3 in order to possibly
improve your FM to 50.
 If you missed one or two main assessment opportunities (A1S1, A2S1, A1S2, A2S2) for
whatever reason. In this case, a FM of 50 or more can still be obtained if you make use of A3.
No further assessment opportunities will take place after A3.
Page 18 of 28
If you passed the module after A2S2 and you have access to A3 (because you missed a main
assessment) you must inform the Registrar’s Office of your intention to use the A3 assessment
opportunity. This notification must be submitted by no later than 48 hours after the final marks after
A2S2 have been released.
Take note: If you are a final-year student and make use of A3, graduation will only be possible in
March/April of the next academic year.
18.6 Religious and cultural days
In addition to public holidays, during which the University will be closed for business, no
assessments will be scheduled on specific religious and cultural days that are noted in the SU
Almanac. If any main assessment is scheduled on a religious or cultural day not included in the
almanac, it is the student's responsibility to request special arrangements. The following apply:
 For A2S2 and A3 the examination office will make the necessary arrangements where possible.
Visit the Examinations Office in Admin A in the course of the last two class weeks of the
semester.
 For A1S1, A2S1 and A1S2 the School of Accountancy will make the necessary arrangements if
it is feasible in accordance with the arrangements usually made by the examination office for
A2S2 and A3. If you want to request special arrangements, contact your lecturer at least two
weeks before each assessment opportunity.
18.7 Clashes between this module and other modules
A clash is defined as an assessment on the same date and time. Students are not allowed to
register for modules with clashing assessments. Refer to the extract of point 4.2.7 from the
yearbook below:
The final timetables for classes, tests and examinations are available separately on the web at the
start of a particular year. Before registration, all students are required to scrutinise the class and
test timetables for possible clashes of their proposed modules and to limit their choice of modules
strictly to the possibilities catered for by these timetables. No student may take modules that
clash on any of the timetables. The examinations policy is of such a nature that students who
experience clashes on the examination timetable during the first round of examinations may make
use of the second round of examinations for one of the clashing modules as their first and only
round of examinations in the module concerned, provided that if there are also clashes on the
class and/or test timetables, no student will have a right to be accommodated with regard to class
and/or test timetable clashes on the basis of the fact that the examinations policy accommodates
clashes. However, modules in which flexible assessment is applied may not offer such choice
regarding final assessment. Clashes in assessment opportunities may therefore prevent such
modules out of different years of study to be taken together in the same academic year.
No special arrangements will be made for students who have registered for other modules
that clash with the dates and times of Taxation 388’s A1S1, A2S1 and A1S2 assessments
(assessments administered by the School of Accountancy). In other words, these Taxation
388 assessments must be written on the scheduled day and time.
Page 19 of 28
Third year modules have priority over first- and second-year modules. Should you therefore have a
clash with a first- or second-year module you should contact the module head of that module to
determine whether or not alternative arrangements can be made by for example writing the
assessments back-to-back. However, lecturers are not obligated to make alternative arrangements
for clashes. Take note that the assessment policy make it possible for a student with a clash to
choose to write A3 for one or more of the modules.
In the case of a clash in A2S2 (administered by the Examination’s office), the student decides for
which one of the clashing modules s(he) will write A2S2 and write A3 for the other with no further
assessment opportunity available if the Final Mark is below 50%. If a clash is again evident in A3,
the examinations office will provide for the student to write the modules back-to-back.
18.8 Scope of assessments
The scope of the main assessments will be announced in class and on EMSLearn.

A1S1, A2S1 and A1S2 will at least cover portions of the prescribed course work completed
from the date of the last assessment to the date of the current assessment as communicated
in class. Due to the nature of the Taxation 388 course content, it is not possible to scope-in
only the work covered in each term. The lecturers may scope-in specific chapters or sections
of chapters from a previous term, the details of which will be communicated prior to each
assessment. Please note there are specific pervasive topics that could be included, to a
limited extent in every assessment.

A2S2 and A3 will cover the whole year’s work.
18.9 Confidentiality
The structure, composition and content of assessments are confidential. No lecturer will discuss
with or make available to students any information in this regard. DO NOT send lecturers email
queries concerning the composition of assessments. Such emails will go unanswered.
18.10 Dishonest actions related to assessments
Any dishonest actions of a student related to assessments may result in disciplinary action by the
University against the student. This also extends to the remark process. The assessment rules per
the Yearbook, on the cover of the test books and included on the assessment paper will apply in all
assessments.
18.11 Moderation
Moderation is the process during which the reliability, correctness and validity of the assessment
and marking process as well as the results of a module are reviewed and validated.
The following moderators have been appointed for Taxation 388 for 2025:
 Internal moderator: Mr Adrian Samuels
 External moderator: Ms Emmy-Louise Klaassen
Page 20 of 28
19.
Exam technique
Please refer to Appendix A of this module framework which contains information in relation to the
following aspects of this module:
 Core tax principles and the forfeiture of marks.
 Rules for the answering of questions.
 Case law.
 Section references.
 Exam technique.
20.




21.
Rules applicable to main assessments
Students are allowed to write in indelible black or blue ink only.
Students are not allowed to bring answer books with them into the assessment venue.
Students found in possession of such books are deemed to be in contravention of the
assessment rules and may be subject to disciplinary action.
Undergraduate modules: 5 minutes of reading time is given after the papers have been
handed out, prior to the commencement of writing time. During this time students are not
allowed to write or highlight on the paper at all. The reading time will commence at the official
starting time of the assessment, for example at 14h00.
Also refer to the detail rules on the front cover of the assessments.
Collection of assessment scripts and assessment feedback
21.1 Collection of assessment scripts
Arrangements regarding the collection of assessment scripts will be announced on EMSLearn.
21.2 Collection of scripts by proxy
Students must present their student cards to collect their scripts. If a student is unable to collect
his/her own script at a combined handout session or from the handout room, s(he) may appoint a
fellow student as a proxy to collect his/her script. The student must email the message “I hereby
authorise [name/student number] to collect my [A1S1/A2S1/A1S2] script for [module(s)] on my
behalf” to their appointed proxy. The proxy must print out the email and bring it to the handout
session/room. The proxy will sign the class list on the student’s behalf and the print-out of the email
will be filed with the class list.
21.3 Scripts not distributed to students
A2S2 and A3 scripts are not distributed to students when the marks are released. Students may
however access these scripts in the presence of a lecturer and subject to the rules as set out in the
Yearbook. More information in this regard will be provided on EMSLearn when the marks are
released.
Page 21 of 28
21.4 Assessment feedback
The suggested solutions to main assessments will be made available to students. The lecturers will
include comments on the suggested solution when they deem it necessary to address concerns
regarding students’ performance in particular questions and/or believe that these comments will
enhance student’s understanding of the solution and/or mark plan.
21.5 Remarks (Appeal procedures)
Remarks may be submitted for A1S1, A2S1 and A1S2 in accordance with the procedures set out
below. The remark process set out below does not apply in respect of A2S2 or A3. Please refer to
the following link (page 50) regarding the recalculation of final marks and re-evaluation of A2S2
and
A3
assessment
scripts:
http://www.sun.ac.za/english/Documents/Yearbooks/Current/2025-Part-1-General-Rules.pdf
As a result of an unacceptable increase in the dishonesty of students relating to the process of
remarks that was followed in earlier years, the School copies a significant amount of scripts which
are compared to scripts handed in for remarks. If a student is dishonest, the University will conduct
a disciplinary hearing.
Rules in respect of the submission of remarks:
1. Remarks must be handed in at the time and place as communicated on EMSLearn.
2. Remark queries must be completed on the specific template (provided on EMSLearn) and
stapled to the script’s cover page. Each query must be numbered individually and must also
have the same number at the place of the query concerned in the script. The query must
clearly specify what the problem is.
3. Scripts handed in for remark may be re-marked in their entirety which might lead to a
decreased mark.
4. NO answer in pencil or erasable ink or where tippex was used will be remarked. TAKE NOTE:
this also applies to the original marking of the answer books.
Remarks that do not comply with the rules as set out above will not be considered and students will
not be permitted to re-submit their scripts after non-compliance with these rules. Students should
bear in mind that working through your script is not merely an opportunity to ‘find extra marks’. It is
a learning opportunity to determine why you did not obtain certain marks in order to identify areas
for further development.
22.
Deans Concession Assessment (DCA)
DVA will cover the whole year’s work. Please refer to Part 1 of the Yearbook: 2025 General
Rules for more information
Page 22 of 28
23.
IT Maintenance Weekends
The following dates is reserved for IT maintenance during 2025:
 Fri 10 Jan 2025, 17:00 to Mon 13 Jan 2025, 07:00
 Fri 28 Mar 2025, 21:00 to Mon 31 Mar 2025, 07:00
 Fri 04 Jul 2025, 17:00 to Mon 07 Jul 2025, 07:00
 Fri 05 Sep 2025, 21:00 to Mon 08 Sep 2025, 07:00
 Fri 12 Dec 2025, 17:00 to Mon 15 Dec 2025, 07:00
24.
Academic integrity and the use of generative AI Tools in the module
Please refer to the Draft interim SU guidelines on AI use and academic integrity (click here)
Page 23 of 28
25.
Year program
Year program English Group 1 with simultaneous translation service to Afrikaans
Term 1
Silke
Chapter
Week 1
Date
Day
Time
12-Feb
13-Feb
Wednesday
Thursday
12:00
08:00
1
19-Feb
20-Feb
Wednesday
Thursday
12:00
08:00
2
3
Lecture topic
Lecturer
Information session
Principles of taxation
AVN
AVN
Taxation in SA
Gross income
AVN
AVN
Gross income
Gross income
AVN
AVN
Week 2
Week 3
26-Feb
27-Feb
Wednesday
Thursday
12:00
08:00
3
3
Week 4
5-Mar
6-Mar
Wednesday
Thursday
12:00
08:00
12-Mar
13-Mar
Wednesday
Thursday
12:00
08:00
19-Mar
20-Mar
Wednesday
Thursday
12:00
08:00
26-Mar
27-Mar
Wednesday
Thursday
12:00
08:00
Date
Day
Time
9-Apr
10-Apr
Wednesday
Thursday
12:00
08:00
16-Apr
17-Apr
Wednesday
Thursday
12:00
23-Apr
24-Apr
Wednesday
Thursday
12:00
08:00
30-Apr
1-May
Wednesday
Thursday
7-May
8-May
Wednesday
Thursday
12:00
08:00
14-May
15-May
Wednesday
Thursday
12:00
08:00
3
Gross income
AVN
21.1-21.3
Source
AVN
Week 5
21.1-21.3
Source
AVN
21.5
WHT on immovable property
AVN
Week 6
4
Special inclusions
AVN
4
Special inclusions
Week 7
5
Exemptions (excluding interest)
AVN
5
Exemptions (excluding interest)
AVN
Reses: 29 March - 6 April
Term 2
Silke
Chapter
Lecture topic
Lecturer
Week 8
A1S1: Monday 7 April
5
Exemptions (only interest)
AVN
21.5
WHT on interest
AVN
Week 9
7
Natural persons
AVN
No lecture due to Friday timetable
Week 10
7
Natural persons
AVN
7
Natural persons
AVN
Week 11
No lecture due to Monday timetable on 29 April
No lecture due to public holiday on 1 May
Week 12
8
Employee benefits
AvN
8
Employee benefits
AvN
Week 13
8
Employee benefits
AvN
8
Employee benefits
AvN
A2S1: Thursday 29 May
Reses: 29 June - 20 July
Page 24 of 28
Date
Day
23-Jul
24-Jul
Wednesday
Thursday
30-Jul
31-Jul
Wednesday
Thursday
6-Aug
7-Aug
Wednesday
Thursday
13-Aug
14-Aug
Wednesday
Thursday
20-Aug
21-Aug
Wednesday
Thursday
27-Aug
28-Aug
Wednesday
Thursday
3-Sep
4-Sep
Wednesday
Thursday
Date
Day
17-Sep
Wednesday
18-Sep
Thursday
24-Sep
25-Sep
Wednesday
Thursday
1-Okt
2-Okt
Wednesday
Thursday
8-Okt
9-Okt
Wednesday
Thursday
15-Okt
16-Okt
Wednesday
Thursday
22-Okt
23-Okt
Wednesday
Thursday
Term 3
Silke
Time
Chapter
Lecture topic
Lecturer
Week 14
12:00
6
General deduction formula
AvN
08:00
6
General deduction formula
AvN
Week 15
12:00
6
General deduction formula
AvN
08:00
12
Special deductions
AvN
Week 16
12:00
12
Special deductions
AvN
08:00
13
Capital allowances
AvN
Week 17
12:00
13
Capital allowances
AvN
08:00
13
Capital allowances
AvN
Week 18
12:00
13
Capital allowances
AvN
08:00
13
Capital allowances
AvN
Week 19
12:00
13
Capital allowances
AvN
08:00
14
Trading stock
AvN
Week 20
12:00
14
Trading stock
AvN
08:00
Act
Tax administration
AvN
Reses: 6 – 14 September
Term 4
Silke
Time
Chapter
Lecture topic
Lecturer
Week 21
12:00
Act
Tax administration
AvN
A1S2: Thursday 18 September
08:00
31
VAT
AvN
Week 22
No lecture due to public holiday on 24 September
08:00
31
VAT
AvN
Week 23
12:00
31
VAT
AvN
08:00
31
VAT
AvN
Week 24
12:00
31
VAT
AvN
08:00
17
CGT
AvN
Week 25
12:00
17
CGT
AvN
08:00
17
CGT
AvN
Week 26
12:00
17
CGT
AvN
08:00
17
CGT
AvN
A2S2: Saturday 8 November
A3: Wednesday 2 December
Page 25 of 28
Year programme English Group 2
Term 1
Date
Day
Time
11-Feb
13-Feb
Tuesday
Thursday
10:00
15:00
Silke
Chapter
Week 1
1
Lecture Topic
Lecturer
Information session
Principles of Taxation
AVN
AVN
Taxation in SA
Gross income
AVN
AVN
Gross income
Gross income
AVN
AVN
Week 2
18-Feb
20-Feb
Tuesday
Thursday
10:00
15:00
2
3
Week 3
25-Feb
27-Feb
Tuesday
Thursday
10:00
15:00
3
3
Week 4
4-Mar
6-Mar
Tuesday
Thursday
10:00
15:00
11-Mar
13-Mar
Tuesday
Thursday
10:00
15:00
18-Mar
20-Mar
Tuesday
Thursday
10:00
15:00
25-Mar
27-Mar
Tuesday
Thursday
10:00
15:00
Date
Day
Time
8-Apr
10-Apr
Tuesday
Thursday
10:00
15:00
15-Apr
17-Apr
Tuesday
Thursday
10:00
15:00
22-Apr
24-Apr
Tuesday
Thursday
10:00
15:00
29-Apr
1-May
Tuesday
Thursday
10:00
15:00
6-May
8-May
Tuesday
Thursday
10:00
15:00
13-May
15-May
Tuesday
Thursday
10:00
15:00
3
Gross income
AVN
21.1-21.3
Source
AVN
Week 5
21.1-21.3
Source
AVN
21.5
WHT on immovable property
AVN
Week 6
4
Special inclusions
AVN
4
Special inclusions
Week 7
5
Exemptions (excluding interest)
AVN
5
Exemptions (excluding interest)
AVN
Reses: 29 March - 6 April
Term 2
Silke
Chapter
Lecture Topic
Lecturer
Week 8
A1S1: Monday 7 April
5
Exemptions (only interest)
AVN
21.5
WHT on interest
AVN
Week 9
7
Natural persons
AVN
No lecture due to Friday timetable
Week 10
7
Natural persons
AVN
7
Natural persons
AVN
Week 11
No lecture due to Monday timetable
No lecture due to public holiday on 1 May
Week 12
8
Employee benefits
AvN
8
Employee benefits
AvN
Week 13
8
Employee benefits
AvN
8
Employee benefits
AvN
A2S1: Thursday 29 May
Reses: 29 June - 20 July
Page 26 of 28
Date
Day
22-Jul
24-Jul
Tuesday
Thursday
29-Jul
31-Jul
Tuesday
Thursday
5-Aug
7-Aug
Tuesday
Thursday
12-Aug
14-Aug
Tuesday
Thursday
19-Aug
21-Aug
Tuesday
Thursday
26-Aug
28-Aug
Tuesday
Thursday
2-Sep
4-Sep
Tuesday
Thursday
Date
Day
16-Sep
Tuesday
18-Sep
Thursday
23-Sep
25-Sep
Tuesday
Thursday
30-Sep
2-Oct
Tuesday
Thursday
7-Oct
9-Oct
Tuesday
Thursday
14-Oct
16-Oct
Tuesday
Thursday
21-Oct
23-Oct
Tuesday
Thursday
Term 3
Silke
Time
Chapter
Lecture Topic
Lecturer
Week 14
10:00
6
General deduction formula
AvN
15:00
6
General deduction formula
AvN
Week 15
10:00
6
General deduction formula
AvN
15:00
12
Special deductions
AvN
Week 16
10:00
12
Special deductions
AvN
15:00
13
Capital allowances
AvN
Week 17
10:00
13
Capital allowances
AvN
15:00
13
Capital allowances
AvN
Week 18
10:00
13
Capital allowances
AvN
15:00
13
Capital allowances
AvN
Week 19
10:00
13
Capital allowances
AvN
15:00
14
Trading stock
AvN
Week 20
10:00
14
Trading stock
AvN
15:00
Act
Tax administration
AvN
Reses: 6 – 14 September
Term 4
Silke
Time
Chapter
Lecture Topic
Lecturer
Week 21
10:00
Act
Tax administration
AvN
A1S2: Thursday 18 September
15:00
31
VAT
AvN
Week 22
10:00
No lecture due to public holiday on 24 September
15:00
31
VAT
AvN
Week 23
10:00
31
VAT
AvN
15:00
31
VAT
AvN
Week 24
10:00
31
VAT
AvN
15:00
17
CGT
AvN
Week 25
10:00
17
CGT
AvN
15:00
17
CGT
AvN
Week 26
10:00
17
CGT
AvN
15:00
17
CGT
AvN
A2S2: Saturday 8 November
A3: Tuesday 2 December
Page 27 of 28
ILP lectures for the year
Tuesday - 15:00
Van der Sterr 1032 (Entrance 2)
Lecture
Topic
Date
1
Gross income
11 March
2
Source
18 March
3
Special inclusions
25 March
4
Exemptions
8 April
5
Withholding tax on interest
15 April
6
Natural persons
6 May
7
Employment benefits
13 May
8
General deduction formula
5 August
9
Special deductions
12 August
10
Capital allowances
19 August
11
Capital allowances
26 August
12
Trading Stock
16 September
13
VAT
7 October
14
CGT
21 October
Page 28 of 28
Lecturer
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen
Bernard Oosthuizen