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TAX3761 TEST 4 2023 MEMO
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TAX3761/205/0/2023Tutorial letter 205/0/2023
The Taxation of Business Activities and
Individuals
TAX3761
Year module
Department of Taxation
Solution – Test 4
, 2 TAX3761/205
Dear Student
Enclosed please find the solution to Test 4. Please work through the solution in conjunction with the test
and your answers. This is a significant part of the learning process. It is important to understand why
marks were allocated to specific parts of your solutions.
You should identify any problem areas early in the semester and make every effort to understand all
aspects of the work that you have covered. We hope that you have found the test and questions stimu-
lating.
We would like to draw your attention to the following points again (which can be found in Tutorial letter
101):
1. The test marks obtained will be used to calculate your year mark. Your year mark will be calculated
as the average of your best three tests. If only one or two tests are written, the total marks of the
tests written will be divided by three to obtain the year mark. If no test is written the year mark will
be nil.
2. There are no special tests, and no tests are scheduled for cases of sickness or any
unforeseen circumstances. You need to ensure that you write at least three of the four tests during
the year. No sick letters or doctors’ notes will be accepted or considered.
3. Should you feel that marks were not awarded correctly during the marking process, you may do the
following:
• Email a copy of your test script to the following email address:
TAX3761-23-Y1@unisa.ac.za.
• Please note that you have a limited period to query your tests results. No test marks will be
adjusted after the expiry of this period. Students should request a test remark within 2 weeks
after the release of the test results on myUnisa.
• Include a cover letter in a report format explaining why you would like your test to be rechecked,
as well as an indication of instances where you were not awarded marks according to the sug-
gested solution (the suggested solution will be made available on myUnisa). Your script will not
be rechecked if you fail to provide the necessary cover letter.
Please note:
When you send your test for a recheck, the test in total will be evaluated and not
only certain sections. Should you receive a lower mark on the recheck, your test
mark will be adjusted accordingly.
Kind regards
TAX3761 Lecturers
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