Post Graduate Diploma in Taxation Masters of Commerce Taxation by coursework or thesis Programme application questions Office details (registrar – website and phone) Registrar contact details: P. O. Box 94 Grahamstown 6140 Tel: (046) 603 8276 Fax: (046) 603 8300 Email: Website: Postgraduate Gateway: Rhodes University website: Registrar contact details: P. O. Box 94 Grahamstown 6140 Tel: (046) 603 8276 Fax: (046) 603 8300 Email: Website: Postgraduate Gateway: Rhodes University website: Final date to apply Applications close 31 October. Final undergraduate results must be submitted by 31 January. Late applications will be considered on an ad hoc basis. Applications accepted throughout the year Entry criteria Undergraduate commerce degree with 60% in Taxation at third year level. Applicants should be in possession of a suitable honours degree, which must
stock; temporary allowances and financial instruments limitation of deductions avoidance; assessed losses; Tax Administration benefits benefits and salary packages tax; provisional tax & Wrap up Paper 2: Advanced Taxation 8 modules consisting of: Income tax – aspects of the “gross income” definition: total amount, in cash or otherwise, received by or accrued to or in favour of a taxpayer. Income tax – further aspects of the income” definition: the capital 3. Income tax – further aspects of the “gross income” definition: the source of income – International and local transactions. 4. Capital gains taxation 5. Income tax – aspects of the “general deduction formula”: expenditure and losses actually incurred in carrying on a trade, in the production of income. 6. Income tax – further aspects of “the general deduction formula”: the distinction between capital and expenditure. 7. Module 7 comprises the following: Income tax – special inclusions in income, exemptions, special deductions and allowances. Value-Added Tax 8. Tax planning and anti-avoidance measures
distinction between income and capital receipts. Income tax – further aspects of the “gross income” definition: the source of income – international and local transactions. Income tax – aspects of the “general deduction formula”: expenditure and losses actually incurred in carrying on a trade, in the production of income. Income tax – further aspects of “the general deduction formula”: the distinction between and non-capital expenditure. Tax avoidance and evasion. Tax Administration. Other selected topics. 9. Employee benefits and retirement planning 10. Tax strategy 11. Estate planning 12. Taxation of special classes of taxpayer 13. The Tax Administration Act. In addition students will cover Research Methodology and Design (this module will be followed by the full thesis students as well). The dissertation on an appropriate would normally not exceed 30 000 words. The duration of the coursework component is approximately fourteen months with examinations written on completion of the coursework component.
A one-hour meeting is held for each module, therefore 8 lectures. Students write an examination in November. Paper 3: Research Methodology 13 lectures Weekly learning journals Questionnaire Data test Correlation analysis project Research process – review test Evaluation of a research paper Paper 4: Research report/essay Question or problem to be researched Topic statement Formal Research Proposal Research paper/ essay The coursework and examinations together represent 50% of the total mark and the dissertation 50%.