UnitLevel 3Undergraduate

BTS3302 South African taxation B

Faculty of Business and Economics

BTS3302 South African taxation B is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2021 in Semester 1 and Semester 2 at South Africa. It needs BTS2301 and unlocks 1 unit.

Credit points
6
Offered in 2021
Semester 1, Semester 2
South Africa
Assessment
Exam 60%
and 1 other task
Workload
144 hours
per semester

The 2027 handbook has no page for BTS3302. This is its 2021 entry, the latest one.

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Requisites

Before BTS3302

Prerequisites

Pass these before you enrol.

After BTS3302

1 unit list BTS3302 as a prerequisite or corequisite.

Overview

This unit introduces value added tax (VAT) and includes an examination of the taxation of residents, sole traders, close corporations and companies. It also includes an examination of the tax implications of company distributions and donations. This unit is a requirement for those students following the route to the qualification of Chartered Accountant (South Africa).

Offerings in 2021

Teaching periodCampusMode
First semester - South AfricaSouth AfricaOn campus
Second semester - South AfricaSouth AfricaOn campus

Assessment

  • Within semester assessment
    40%
  • ExaminationThreshold hurdle
    60%

Learning outcomes

When you finish this unit, you should be able to:

  1. 1

    describe the rules and sections of the act regarding value added tax (VAT) and to apply them to calculate VAT in a variety of business transactions and practical scenarios

  2. 2

    calculate the tax payable on individuals and businesses

  3. 3

    differentiate between categories of business for tax purposes, such as sole traders, individuals, companies and close corporations

  4. 4

    explain and describe how donations are taxed and calculate the tax payable in a given set of circumstances

  5. 5

    explain provisions regarding dividends and apply the relevant principles in a given set of circumstances

  6. 6

    apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with taxation and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered in BTS3302.

Workload and teaching

  • Tutorials12 hours
  • Lectures36 hours
  • Teaching approachActive learning

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

Weekly Sessions
- This unit will be taught each week for 12 weeks a three-hour lecture (voice recorded slides/face-to-face/online sessions) and a one-hour tutorial (voice recorded slides/face-to-face/online sessions).
- We also make use of peer assisted learning techniques and will make use of multi modal teaching methods.
- The lecturer will use her sessions with the students to cover significant points of each week's topic, discuss problems and apply the theory to practical examples. It is not intended that the lecturer will cover every aspect of each topic, but rather provide a framework of the important theoretical concepts and practical issues. Given this framework students are expected to attend all sessions and participate actively.
- During lectures, students are encouraged to ask questions to clarify areas of difficulty and to contribute actively to the discussion.

Tutorial groups
- If you have allocated yourself to a tutorial group please stay in that group. This will prevent you from not obtaining participation marks, if applicable.
- Participation: In order to participate and to gain maximum benefit from the tutorial sessions all the questions set for each week are to be attempted before the tutorial for that week.

Seen questions
- Seen question solutions are available on Moodle for self-study before the topic is discussed. The questions are selected from the prescribed question book or past paper questions are made available if a question is chosen from a past paper.
- All answers to questions will be loaded on Moodle after the last session for the week.
- Where necessary additional questions will be added to Moodle.
- Students should ensure their answers and notes are updated, considering feedback received in sessions, from slides and solutions to questions at the completion of each topic.

Representatives
1 male representative and 1 female representative is selected to assist with queries/issues raised by the class.

Quizzes
- Moodle quiz: Scenarios are provided which are required to be completed before attempting the quiz. The quiz which is set up covers content relevant to the topic that is set up on the quiz. Quizzes are made available after the relevant lecture and tutorial.

Self-leadership with your studies
- Students are responsible for their studies.

To ensure a high probability of completing this unit successfully, students need to approach it in a systematic way. At a minimum this should involve:

PRIOR TO WEEKLY SESSION WITH LECTURER
- pre-read prescribed material;
- draw up own summary/mindmap;
- work through seen questions and solutions;

DURING WEEKLY SESSION WITH LECTURER
- attend sessions and participate in discussions with lecturer
- participate in small groups/teams on group assignment;

AFTER WEEKLY SESSION WITH LECTURER
- reflect on content covered during the lecture and tutorial. Make notes and consult with the lecturer if required

At Risk Students
At risk students are identified in the beginning of the semester as students with a WAM of below 50%. Students who fails any assessment must take responsibility and make an appointment with the lecturer via email, using the consulting times, within a week after the release of the results.

Learning resources

Required resources

SILKE: South African Income Tax 2020 and A students guide to advanced tax 2020

Contacts

Chief Examiners
Mr Carel Snyman
Ms Michelle Vermeulen

Common questions

What are the prerequisites for BTS3302?

You need BTS2301 before you enrol.

What can I take after BTS3302?

BTS3302 is a prerequisite or corequisite for 1 unit, including BTS3303.

When is BTS3302 offered?

In 2021, BTS3302 runs in Semester 1 and Semester 2 at South Africa.

How much work is BTS3302?

The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.

Does BTS3302 have an exam?

Yes. The exam is worth 60% of the final mark, alongside 1 other task.

More details

Credit points
6
Level
3
Study level
Undergraduate
Faculty
Faculty of Business and Economics
Organisational unit
Department of Business Law and Taxation
Type
Coursework
EFTSL
0.125
Student contribution
SCA Band 4
Study abroad
Not available
Handbook years
20202021