Tutorial Letter 102/0/2017
Advanced Tax Capita Selecta I
TAX4864
Year module
Department of Taxation
This tutorial letter contains study units 1 – 9, including
questions and their solutions to be worked through
Bar code
, 2 TAX4864/102
CONTENTS
Page
ORIENTATION ............................................................................................................................ 3
Introduction...........................................................................................................................................3
Time frame and study programme ........................................................................................................3
Lecturer ................................................................................................................................................3
Conclusion............................................................................................................................................4
STUDY UNIT 1 ............................................................................................................................ 5
STUDY UNIT 2 ............................................................................................................................ 9
STUDY UNIT 3 .......................................................................................................................... 21
STUDY UNIT 4 .......................................................................................................................... 28
STUDY UNIT 5 .......................................................................................................................... 32
STUDY UNIT 6 .......................................................................................................................... 36
STUDY UNIT 7 .......................................................................................................................... 49
STUDY UNIT 8 .......................................................................................................................... 53
STUDY UNIT 9 .......................................................................................................................... 55
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ORIENTATION
Introduction
This tutorial letter can be treated as your study guide for the module Advanced Tax Capita Selecta I.
Note that, due to the late promulgation of new tax legislation at the end of 2016, there was no opportu-
nity to update this tutorial letter to reflect the latest amendments to legislation. Any updates and cor-
rections in this regard will thus have to be brought to your attention by way of a separate tutorial letter or
an announcement via myUnisa. Please update this tutorial letter once you see this.
You are a post-graduate student and, thus, need to take responsibility for your own studies. The full syl-
labus is divided into nine study units. The goal of this tutorial letter is to assist you in making the most of
the time available to master the topics to be covered.
We recommend that you work in chronological order through the study units and that you refer to the
information contained in this tutorial letter first. The information will highlight amendments to legislation
to take note of, provide additional information regarding certain aspects, highlight aspects in the prescri-
bed textbook (Broomberg on Tax Strategy) which can be ignored and guide you through the prescribed
textbook. Thereafter, you can refer to relevant legislation (SAICA Legislation Handbook).
At the end of study units 6 and 9 respectively, you will find an example of a question on the taxation
topics covered in the module (sales agreements and general service agreements), together with com-
ments and short suggested solutions thereto. Once you have worked through the notes in this tutorial
letter, relevant paragraphs in the prescribed textbook as well as sections/paragraphs in relevant legisla-
tion, these respective questions will test your knowledge and provide you with some challenge to pre-
pare yourself for the submission of your assignments, which are due later in the year. Please treat these
examples of questions as a self-assessment by answering the questions and, thereafter, comparing your
own answers to the solutions provided. This should provide you with some indication as to whether you
have covered the topics of the module sufficiently. You will find two more comprehensive examples at
the end of this tutorial letter (after study unit 9). This will integrate more than one aspect and represent
the level that you can expect for your last two assignments as well as the examination paper.
Time frame and study programme
Please refer back to paragraph 6 of Tutorial Letter 101 for the study plan for this module as well as the
compulsory assignment due dates indicated in paragraph 7.1 of this same tutorial letter. You have the
responsibility to draw up your own study programme to ensure that you meet these deadlines as well as
prepare yourself for the examination in October/November 2017. Please take care to ensure that you
plan your studies properly and set aside sufficient time to meet your goal of successfully passing this
module, which will require you to read and study extensively.
Lecturer
The following lecturer compiled this tutorial letter and may be contacted regarding the content:
Prof AC Engelbrecht
Tel: 012 429 4349
E-mail: engelac@unisa.ac.za
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Queries regarding administrative matters should be directed to the numbers and e-mail addresses as
indicated in Tutorial Letter 101.
Conclusion
We would like to wish you the best of luck on your journey of discovery and learning and trust that your
efforts will be richly rewarded by being successful in completing and passing this module.
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