UFS FORM 5: SHORT LEARNING PROGRAMME

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UFS FORM 5: SHORT LEARNING PROGRAMME S

ECTION

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CATALOGUE

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ODE: HEQC/H06/EMS/SPITI (Credit-bearing SLP)

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ITLE: Investments and their Tax Implications

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UALIFICATION: Postgraduate Diploma in Tax Strategy and Management

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QF

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EVEL: 7

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REDITS: 14

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OTIONAL

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EARNING

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OURS: 140

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ORMAL

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ONTACT

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IME: 7 hours (spread over one day)

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EARNING

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SSUMED TO BE

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N

P

LACE:

Any B Com / B Acc degree or equivalent qualification that included taxation as a major subject OR

Relevant work experience in the taxation field (supported by a portfolio) that can be recognized in terms of prior learning as equivalent to the first criterium..

All submissions are subject to a selection process.

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EARNING

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UTCOMES:

Participants will leave the course with the ability to

 Optimise tax efficiency in local and foreign investment planning

 Optimise tax efficiency in retirement planning

 Integrate tax on investments with all SA taxes

B

RIEF

D

ESCRIPTION OF

C

ONTENT:

 Retirement Planning

 Foreign investments

 Exemptions

 S 9B Choice

 Sharedealers vs Share investors

 Capital Gains Tax

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RITICAL

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UTCOMES

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UPPORTED BY

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HORT

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EARNING

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ROGRAMME:

 The ability to solve complex problems using critical and creative thinking

 The ability to critically evaluate information

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ETHODS OF

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SSESSMENT:

A formal three hour exam and a assignment.

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SSESSMENT

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RITERIA:

These criteria will be based on participant’s ability to integrate and comprehend the various aspects within the field of investments.

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O

RGANISING

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IELD: 3

(1 = Agriculture and Nature Conservation) (7 = Human and Social Studies)

(2 = Culture and Arts) (8 = Law, Military Science and Security)

(3 = Business, Commerce and Management Studies) (9 = Health Sciences and Social Services)

(4 = Communication Studies and Language) (10 = Physical, Mathematical, Computer and Life Sciences) (5 = Education, Training and Development) (11 = Services)

(6 = Manufacturing, Engineering and Technology) (12 = Physical Planning and Construction)

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PPROVAL

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ATE: 22 April 2004

R

EVIEW

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ATE: 2008

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EPARTMENTAL OR

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ROGRAMME “HOME”:

Joint venture between the Centre for Business Dynamics and the School of Accounting, Faculty Economic and Management Sciences (Centre is self-sustained)

D

EVELOPER

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OORDINATOR:

Mr. D.F. (Danie) Jacobs

[email protected] +27 (0)51 – 401 2874

Prof. A.D. (Alta) Koekemoer [email protected] +27 (0)51 – 401 2995

Mr. Wessel Smit

(No contact details available)