Tutorials International and European Tax Law
Elaborations on all tutorials International and European Tax Law (TAX4002), including the relevant case law.
TAX3702: Prepaid Tax
These notes provide calculations for provisional tax and employee\'s tax. For each calculation, a framework has been drawn up, explaining how each figure is calculated. In addition, there are notes and other theory throughout the document.
TAX3702: Donations Tax
These notes provide the framework for donations tax, including the value of deemed and actual property; specific exemptions; general exemptions and additional notes and calculations.
Samenvatting / Aantekening colleges Indirect Tax Policy (Master Fiscaal Recht / Fiscale Economie (Indirecte belastingen)
Dit zijn mijn aantekeningen/ samenvatting van de colleges van het vak Indirect Tax Policy van de master Fiscaal recht en master fiscale economie (indirecte belastingen).
TAX3702: Estate Duty Framework
The Estate Duty framework as prescribed by UNISA. Includes notes and calculations for value of property, deemed property, deductions, abatement, successive death rebate, etc. Additionally, all the tables applicable to Estate Duty are attached at the end of the document.
EVAT Tutorials 1-7 2017/2018 (TAX4005)
EVAT tutorials 1-7 (2017/2018), incl. questions and answers. In this document, the first tutorial consists of the learning objectives of that week only. Be aware that this document contains - easy to understand - abbreviations in almost all answers.
TAX3702: Framework for the Calculation of Normal Tax Liability (Individuals)
The framework includes notes, and calculations on:
- Gross income including special inclusions, fringe benefits (including detailed calculations), allowances (including detailed calculations)
- Exempt Income
- General Deductions
- Specific Deductions
- Allowable Expenses
- Prohibited Deductions
- Retirement Fund Deduction
- Rebates and Credits
Also includes all relevant tables for normal tax