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Taxation of Estates - TAX3703

Diploma,Under Graduate Degree Semester module NQF level: 7 Credits: 12
Module presented in English,Afrikaans
Pre-requisite: FAC1601
Purpose: The aim of this module is to equip students with an integrated knowledge of the administration process of deceased estates as well as the taxation of estates. The module illustrates how the estate duty liability in a deceased estate is calculated and explains the capital gains tax implications upon the death of an individual. The module provides a broad overview of donations tax legislation and illustrates how donations tax liability is calculated. The module also discusses the principles and tools of estate planning.