This unit introduces the accounts of executors, liquidators and trustees and examines how estates and trusts are taxed. It also includes an examination of: capital gains tax, fringe benefits, retirement benefits, employees' and provisional tax, tax avoidance and administrative procedures, including objection and appeals. This unit is a requirement for those students following the route to the qualification of a Chartered Accountant (South Africa). -- Course Website
Instructor: Mr Keith Jordaan
Prerequisites: Student must have passed BTW3302 before undertaking this unit.
