Advanced Taxation
Brief Description

The Advanced Taxation course is a building block towards the Knowledge and Practical Skills components of the Occupational Certificate: Tax Professional (www.thesait.org.za). Subject to further conditions*, this course will provide credit for the taxation module BEL751 of the BCom (Honours) Taxation degree presented by the University of Pretoria. For successful completion of this course, you will need to dedicate at least 400 input hours, which equate to at least 10 hours per week for the duration of the course.

This course offers an opportunity for individuals with prior formal education in taxation to acquire an in-depth understanding and practical application of the latest provisions contained in the South African Income Tax Act, Value-Added Tax Act and Estate Duty Act. Provisions relating to specialist industries, however, are not included.

Learning Outcomes

After successfully completing the course, you will

  • have an in-depth understanding and will be able to apply principles of the Income Tax Act, the Value-Added Tax Act and the Estate Duty Act
  • have a basic understanding of selected provisions in Tax Administration Act, Transfer Duty Act and the Securities Transfer Tax Act
  • understand the integration between various topics and types of taxes, and
  • be able to do detailed calculations based on practical case studies as well as to provide advice to clients.
Course Content
  • Value-Added Tax
  • Gross income and specific inclusions
  • Deductions (general, specific and capital allowances)
  • Taxable capital gains and assessed capital losses (CGT)
  • Trading stock (including share dealers)
  • Foreign exchange
  • Individuals (including share incentive schemes)
  • Prepayment of taxes (provisional and employees’ tax)
  • Estate duty (and income tax of estates)
  • Local trusts
  • Donations tax
  • International taxation (residents vs. non-residents)
  • Dividends tax
  • Different types of enterprises
  • Corporate Rules
  • Tax avoidance
  • Selected provisions of the Tax Administration Act, Transfer Duty Act and Securities Transfer Tax Act
Entry Requirements
First category

Prospective delegates should at least have

  • successfully completed the Intermediate Taxation course (previously known as the Module in Advanced Taxation (Graduate Level)) presented by the University of Pretoria (or equivalent) within the last three years (a final mark of at least 55% is recommended but not required), or
  • successfully completed taxation in the final year of a BCom or BCompt degree within the last three years (a final mark of at least 55% is recommended but not required).

    Second category

    Delegates who have already successfully completed a similar postgraduate course and are interested in this course for update or CPD purposes. These delegates should at least have a

  • BCom (Hons) degree with taxation as a subject
  • Certificate in the Theory of Accountancy (CTA), or
  • CA (SA) designation.

    Third category

  • Delegates who successfully complete the entrance assignment.

If you fall in the third category, please request the entrance assignment from the course leader via e-mail: karen.stark@up.ac.za

Course Number:
Catalogue and Category:
Financial Management and Taxation
Who Should attend:

This course is ideal for you if you

  • have formal tax knowledge and is interested in acquiring an in-depth understanding and practical application of the South African tax system,
  • are an entrepreneur wanting to manage your own business, or
  • are a Tax Practitioner or Chartered Accountant who would like to enhance and update his/her technical tax knowledge.
Delivery Mode:
Contact Days: