TAX3761/TL101/0/2024

Tutorial Letter 101/0/2024

The Taxation of Business Activities and

Individuals

TAX3761
Year Module

Department of Taxation

Please register on myUnisa, activate your myLife e-mail account and

make sure that you have regular access to the myModules website,
TAX3761-24-Y.

Note: This is a fully online module. It is, therefore, only available on myUnisa.
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CONTENTS

Page
1 INTRODUCTION AND WELCOME ................................................................................................ 2

2 PURPOSE OF THE MODULE ....................................................................................................... 3

2.1 Purpose................................................................................................................................. 3

3 CURRICULUM TRANSFORMATION ............................................................................................ 3

4 LECTURERS AND CONTACT DETAILS ...................................................................................... 3

4.1 Administrative queries ........................................................................................................... 3

4.2 Module content-related queries ............................................................................................. 4

5 MODULE-RELATED RESOURCES .............................................................................................. 6

5.1 Study material ....................................................................................................................... 6

5.2 Prescribed textbooks ............................................................................................................. 6
5.3 Library services and resources .............................................................................................. 7

6 STUDENT SUPPORT SERVICES FOR THE MODULE ................................................................. 7

6.1 myUnisa ................................................................................................................................ 7

6.2 Technology enhanced learning (TEL) .................................................................................... 8
6.3 E-tutors .................................................................................................................................. 8
6.4 Free computer and internet access 8

7 MODULE-SPECIFIC STUDY PLAN................................................................................................ 9

8 ASSESSMENT ............................................................................................................................ 10

8.1 Assessment plan and tests.................................................................................................. 10

8.2 Marking of tests ................................................................................................................... 10
8.3 Plagiarism…………………………………………………………………………………………….11
8.4 Other assessment information ............................................................................................. 12
8.5 Examination ........................................................................................................................ 13
8.6 Supplementary examination ................................................................................................ 14

9 SUGGESTED APPROACH TO THE MODULE ........................................................................... 15

10 OTHER MATTERS ...................................................................................................................... 15

10.1 How do I redirect my myLife Unisa e-mail address to another account? ............................... 15

11 FREQUENTLY ASKED QUESTIONS .......................................................................................... 16

12 STUDENTS WITH DISABILITIES ................................................................................................ 16

13 IN CLOSING ................................................................................................................................ 16
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1 INTRODUCTION AND WELCOME

We have pleasure in welcoming you as a student to the module “The Taxation of Business Activities and
Individuals”. TAX3761 is presented by the Department of Taxation, in the School of Accountancy, in the
College of Accounting Sciences. We hope that you will find your studies interesting and rewarding and
that you will be successful in the examination.

This module is a fully online module. You will not receive tutorial letters during the year. All study
material is available on myUnisa under the different learning units.

A learning unit is our way of communicating with you about teaching, learning and assessment. This
tutorial letter contains important information about the scheme of work, resources and tests for this module.
We urge you to read it carefully and to keep it at hand when working through the study material, preparing
for the tests, preparing for the examination and addressing questions to your lecturers.

In this tutorial letter 101, you will find the instructions on the preparation and submission of your written
tests. It also provides all the information you need with regards to the prescribed study material and other
resources and how to obtain them. Please study this information carefully and make sure that you obtain
the prescribed material as soon as possible.

Right from the start we would like to point out that you must work through all the learning units on
myUnisa carefully, as it contains important information.

TAX3761 is a practical module and therefore you will need to learn rules and how to apply them. This
means that you will have to start with your studies immediately – the time available to study all the material
is approximately 31 weeks (including a few weeks for revision) and you will need to give yourself time to
practice what you learn. For your convenience, we have suggested a study programme that indicates the
minimum time you will need to put aside for each learning unit.

Please note:

You need to visit the module site on myUnisa for TAX3761 frequently, especially
for important announcements. The module site for the module is:
TAX3761-24-Y.

To gain access to the module site, go to the following website: https://

my.unisa.ac.za (https://my.unisa.ac.za/portal/pda on mobile devices)
and login with your student number and password. You will see
TAX3761 in the row of modules in the orange “myModules” block at
the top of the webpage.

In addition to registering on myUnisa, it is crucial that you activate your myLife e-mail address, as all your
official correspondence as well as regular announcements regarding this module will be sent to your myLife
and not your personal e-mail address (Refer to 4.2). Your myLife account is the only e-mail account
recognised by Unisa for official correspondence with the university and will remain the official primary e-
mail address on record at Unisa. You remain responsible for the management of this e-mail account.
Information on how to redirect your myLife e-mail address to your personal e-mail address is
provided in 9.1 below.

We wish you much success in your studies!

Kind regards

TAX3761 Team
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2 PURPOSE OF THE MODULE

2.1 PURPOSE

This module covers both the tax implications of taxpayers who are natural persons and those trading in
the form of a business or a company. At the end of this module, you should have an integrated knowledge
of the relevant sections of the Income Tax Act 58 of 1962, Value-Added Tax Act 89 of 1991 (VAT Act) and
Administration of Estates Act 66 of 1965.

On completion of this module, you should be able to determine the Income Tax and Value-Added Tax
(VAT) liability or refund of business entities in terms of the requirements of the relevant professional bodies,
as well as to calculate the income tax liability, including the calculation of fringe benefits, retirement
benefits, investment income and capital gains tax of individuals. Over and above this, you will learn to
calculate employees’ tax, provisional tax, taxation of trusts, donations tax and estate duty.

The specific outcomes and assessment standards will be provided in the appropriate learning units in your
study guide.

3 CURRICULUM TRANSFORMATION
Unisa has implemented a transformation charter based on five pillars and eight dimensions. In response
to this charter, we have placed curriculum transformation high on the teaching and learning agenda. Cur-
riculum transformation includes the following pillars: student-centered scholarship, the pedagogical rene-
wal of teaching and assessment practices, the scholarship of teaching and learning, and the infusion of
African epistemologies and philosophies. These pillars and their principles will be integrated at both
programme and module levels as a phased-in approach. You will notice a marked change in the teaching
and learning strategy implemented by Unisa, together with how the content is conceptualised in your
modules. We encourage you to embrace these changes during your studies at Unisa in a responsive way
within the framework of transformation.

4 LECTURERS AND CONTACT DETAILS

4.1 ADMINISTRATIVE QUERIES

For any contact with the University concerning administrative matters, please consult the Study @ Unisa
brochure: www.unisa.ac.za/brochures/studies - Learning support and regions - Study @ Unisa. Enquiries
about administrative matters must be addressed to the relevant administration department to which the
problem relates and NOT to the lecturers.

Administrative enquiries should be directed to:

E-mail addresses Use to enquire about:

CASenquiries-undergraduate@unisa.ac.za / CAS-related enquiries
CASenquiries@unisa.ac.za Administrative enquiries
econ@unisa.ac.za Registration and credit/exemption
study-info@unisa.ac.za / Applications and registrations
applications@unisa.ac.za
assign@unisa.ac.za Assignments (not for submission purposes)
exams@unisa.ac.za Examinations
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E-mail addresses Use to enquire about:

finan@unisa.ac.za Student accounts
remark@unisa.ac.za Remark enquiries
gaudeamus@unisa.ac.za Graduation ceremonies
myUnisaHelp@unisa.ac.za myUnisa
myLifeHelp@unisa.ac.za myLife e-mail

Link to Unisa website relating contact details for student enquiries:

http://www.unisa.ac.za/sites/corporate/default/Contact-us/Student-enquiries

If you need assistance with regard to the myModules system, you are welcome to use the following contact
details:

• Toll-free landline: 0800 00 1870 (Select option 07 for myModules)

• E-mail: mymodule22@unisa.ac.za or mailto:myUnisaHelp@unisa.ac.za

You can access and view short videos on topics such as how to view your calendar, how to access module
content, how to view announcements for modules, how to submit assessment and how to participate in
forum activities via the following link: https://dtls-qa.unisa.ac.za/course/view.php?id=32130

When corresponding with the University through these channels, always provide the following:

• your student number;

• module code;
• a telephone number where we can contact you.

4.2 MODULE CONTENT-RELATED QUERIES

As more and more social media is available to you at lower costs, we would like to encourage you to make
use of social platforms to ask your questions. Then when we answer, other students with the same queries
as you will be able to see the answers as well. We also encourage you to please give an answer if you
see a student query that you know the answer to. In this regard we suggest that you make use of the
Discussion forum on myUnisa for TAX3761 (refer to 6.1 below) as your first option for resolving content-
related queries. You can have meaningful, content-related discussions with fellow students. This is a
wonderful platform to learn from and interact with fellow students on specific topics.

The TAX3761 team consists of several lecturers and an administrative officer. The TAX3761 team will
gladly assist you with any questions that you may have regarding the TAX3761 module. You are welcome
to communicate with us via any of the methods provided below.

• E-mail

Please think about your query before you e-mail us. Is it of an administrative/general nature or questions
that relate to the technical content of the module, namely academic questions? We prefer e-mail commu-
nication above telephonic enquiries. The reason for this is that when you communicate with us via e-
mail, we can provide you with a more controlled response, firstly by deciding, upon receipt of your e-
mail, whether it is an administrative or academic matter and directing your e-mail accordingly. Secondly,
when answering questions of a technical (academic) nature, the lecturer can provide a more thought
through answer when responding to a question sent by e-mail rather than a telephonic query.
The e-mail address of TAX3761 is: TAX3761@unisa.ac.za
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It is imperative that you provide your student number and the correct module code in all communication
with us, especially when communicating via e-mail. For queries relating to the module content, it is also
important to provide a correct reference to the relevant tutorial letter, paragraph number in the textbook or
question/example number relating to your query.

We try to answer all queries as soon as possible. Keep in mind that due to our high student numbers, we
can receive a significant number of e-mails. Therefore, please allow us at least 48 hours during weekdays
to attend to your query, before sending a follow up e-mail.

Very Important:

We will NOT answer your email but refer you to the relevant page in Tutorial letter 101 if you
send a query where the answer can be found in this Tutorial letter or in the FAQ section on
myUnisa.
• Telephonically

You can contact the TAX3761 team telephonically. If your query is of an administrative nature, please
contact the administrative officer directly. If your query relates to the technical content of the module, you
can call any of the TAX3761 lecturers.

The landline numbers of the

TAX3761 team are as follows:

Ms SC Cass 012 429 8992

Mr A Swanepoel 012 429 4313
Prof. AP Swanepoel 012 429 2054

Departmental academic and

administrative queries:
ratalmm@unisa.ac.za
Ms M Ratala
012 429 4494

• Official Unisa myLife e-mail address

Registered Unisa students get a free myLife e-mail account. Important information, notices and updates
are sent exclusively to this account. Please note that it can take up to 24 hours for your account to be
activated after you have claimed it. Please do this immediately after registering at Unisa, by following this
link: myLifeHelp@unisa.ac.za

Your myLife account is the only e-mail account recognised by Unisa for official correspondence with the
university and will remain the official primary e-mail address on record at Unisa. You remain responsible
for the management of this e-mail account.

Very Important:

We will not respond to any e-mail message that is sent from a student’s personal e-mail
address.

Please refer to: https://www.unisa.ac.za/sites/myunisa/default/Announcements/Students-to-use-their-

myLife- e%E2%80%93mail-accounts-to-communicate-with-the-university for the policy statement.
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5 MODULE-RELATED RESOURCES

5.1 STUDY MATERIAL

A guide is provided to you per learning unit. These learning units are numbered sequentially from
1 to 20. All study material is available on myUnisa under the different learning units.

Tutorial Content
Letter
101 It is this tutorial letter! It contains very important information regarding the module. Keep it at hand,
as you will have to refer to it regularly.
201 It contains the solution to Test 1.
202 It contains the solution to Test 2.
203 It contains the solution to Test 3.
204 It contains the solution to Test 4.

PLEASE NOTE:

Tutorial Letters 201 – 204 will only be made available during the year and they can
be found on the Welcome Page/Dashboard.

Each year, the Income Tax Act is amended. Remember that if you become a tax practitioner, you will
need to update your knowledge continually.

5.2 PRESCRIBED TEXTBOOK

It is essential that you obtain the following prescribed textbook and have it readily available:

Title Edition Authors Publisher ISBN number

A Student's Approach to 2024 L Bruwer Lexis Nexis ISBN:
Taxation in South Africa K Coetzee printed book:
SC Cass 9781-77617-7387,
D Cucciolillo
K de Hart e‐book:
AD Koekemoer 9781-77617-7486
A Oosthuizen
C Stedall

PLEASE NOTE:

It is illegal to download a soft copy of the Prescribed textbook on Telegram or any

other digital platform free of charge!!!!

Please refer to the list of official booksellers and their addresses in the publication Study @ Unisa.
Prescribed books can be obtained from the University’s official booksellers. Should you have any dif-
ficulties obtaining books from the official booksellers, please contact the Prescribed Book Section as
soon as possible at telephone number (012) 429 4152 or e-mail vospresc@unisa.ac.za

Make sure that you purchase the latest edition (unfortunately you cannot purchase second-hand books)
as the Income Tax Act changes annually. If you purchase an outdated textbook, you will be studying
information that is incorrect.
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The content of this module is based on South African tax law, which includes the tax acts as well as case
law. We cannot emphasise enough that tax acts are amended annually by parliament and therefore it is
in your best interest to obtain new tax books every year. This is not only true for your studies, but also
when you are in practice - tax books must be replaced on an annual basis.

Note that the library does not provide for these books specifically and that copies of these books may not
always be readily available in the library.

5.3 LIBRARY SERVICES AND RESOURCES

The Unisa Library offers a range of information services and resources:

• For detailed Library information, go to https://unisa.ac.za/library

• The Library has created numerous Library guides: https://libguides.unisa.ac.za

E-reserves can be downloaded from the library webpage: Find e-reserves. More information is available
at: http://oasis.unisa.ac.za/search/r
Recommended guides:
• For brief information on the library, go to:https://www.unisa.ac.za/library/libatglance
• For more detailed library information, go to: http://www.unisa.ac.za/sites/corporate/default/Library
• Frequently Asked Questions: https://www.unisa.ac.za/sites/corporate/default/Library/Frequently-
Asked-Questions
• For library training for undergraduate students:
https://www.unisa.ac.za/sites/corporate/default/Library/Library-services/Training
• Support and Services for students with disabilities:
https://www.unisa.ac.za/sites/corporate/default/Library/Services-for-students-with-special-needs
• Library Technology Support: https://libguides.unisa.ac.za/techsupport

You may also send an e-mail to Lib-help@unisa.ac.za (please add your student number in the subject
line).

6 STUDENT SUPPORT SERVICES FOR THE MODULE

6.1 MYUNISA

To go to the myUnisa website, start at the main Unisa website (http://www.unisa.ac.za) and then click on
"Login to myUnisa" on the right-hand side of the screen. You can also go there directly by typing in
https://my.unisa.ac.za.

Please consult the Study @ Unisa brochure: www.unisa.ac.za/brochures/studies.

for more information on myUnisa.

Very Important:

Please activate your myLife e-mail account so that we can communicate with you!

For this module, we will use the following tools on myUnisa:

• Guide – situated in the specific learning unit

• Course Contact – module e-mail for technical questions
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• Powerpoint video’s and podcasts – video lectures, podcasts and other additional resources will
be uploaded here
• Announcements – when required
• Discussion Forum – please take part in meaningful content-related discussions
• FAQ – please read this
• Wrap-up quiz – short questions at the end of learning units.
• Practical exam type questions – exam type questions for each learning unit

Please visit myUnisa frequently to use these valuable resources.

6.2 TECHNOLOGY ENHANCED LEARNING (TEL)

Various TEL initiatives in the form of video’s, podcasts and so forth will be made available during the year.
These initiatives are expected to enhance your learning experience and to help you overcome challenges
in various areas of the content of the module.

6.3 E-TUTORS

Unisa offers online tutorials (e-tutoring) to students registered for modules at NQF levels 5, 6 and 7 – this
is for qualifying first-, second- and third-year modules.

Once you have been registered for a qualifying module, you will be allocated to a group of students (like
a class) with whom you can interact during the tuition period. You will also be allocated an e-tutor who will
be your tutorial facilitator. Once you have been allocated to a group, you will receive an SMS informing
you. You will also receive the name of your e-tutor and instructions on how to log onto myUnisa to receive
further information on the e-tutoring process.

Online tutorials are conducted by qualified e-tutors who are appointed by Unisa and are offered free of
charge to students. All you need to participate in e-tutoring is a computer or smartphone with an internet
connection. If you live close to a Unisa regional centre or a telecentre contracted with Unisa, you can visit
any of these to access the internet. E-tutoring takes place through myUnisa where you are expected to
connect with other students in your allocated group. The e-tutor's role is to guide you through your study
material during this interaction process. For you to get the most out of online tutoring, you need to parti-
cipate in the online discussions facilitated by the e-tutor.

6.4 FREE COMPUTER AND INTERNET ACCESS

Unisa entered into partnerships with telecentres in various locations across South Africa to give you (as a
Unisa student) free access to computers and the internet. This access enables you to conduct the
following academic-related activities: registration, online submission of tests and exams, engaging in e-
tutoring activities and signature courses. Please note that any other activity outside of these is for your
own cost; for example, printing and photocopying. For more information on the telecentre nearest to you,
please visit www.unisa.ac.za/telecentres.

7 MODULE-SPECIFIC STUDY PLAN

Here is a proposed weekly plan for TAX3761 based on a minimum of ten hours per week spent on the
module. Please keep in mind that you have approximately 31 weeks of study, excluding a few weeks for
revision purposes. The module commences 11 March 2024 with week 1 and ends on
07 October 2024 with week 31. If you start later than either of these dates, you will have to catch up the
time that you have missed.

The tutorial letters and learning unit guides that you will receive throughout the year are as follows:
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The following table is a suggested study programme for completing the syllabus for this module:

Study Minimum time

Week Topic needed
1 Read Tutorial Letter 101 2 hours
Learning unit 1: Value-added tax 8 hours
2 Learning unit 1: Value-added tax 10 hours
3 Learning unit 1: Value-added tax 10 hours
4 Learning unit 2: Gross income 10 hours
5 Learning unit 3: Special inclusions 5 hours
Learning unit 4: Exempt income 5 hours
6 Learning unit 5: General deductions 10 hours
7 Test 1 – 22 April 2024
8 Learning unit 6: Special deductions and allowances 10 hours
9 Learning unit 6: Special deductions and allowances 10 hours
10 Learning unit 7: Capital allowances 10 hours
11 Learning unit 7: Capital allowances 10 hours
12 Learning unit 8: Capital gains tax 10 hours
13 Learning unit 8: Capital gains tax 10 hours
14 Test 2 – 10 June 2024
15 Learning unit 9: Taxation of companies and dividends tax 10 hours
16 Learning unit 9: Taxation of companies and dividends tax 10 hours
17 Learning unit 10: Individuals: Income and expenses 10 hours
18 Learning unit 10: Individuals: Income and expenses 10 hours
19 Learning unit 11: Fringe benefits and allowances 10 hours
20 Learning unit 11: Fringe benefits and allowances 10 hours
21 Test 3 – 31 July 2024
22 Learning unit 12: Retirement lump sum benefits 10 hours
23 Learning unit 13: Non-residents 5 hours
Learning unit 14: Prepaid taxes and provisional tax 5 hours
24 Learning unit 14: Prepaid taxes and provisional tax 10 hours
25 Learning unit 15: Trusts 10 hours
26 Learning unit 16: Donations tax 7 hours
Learning unit 17: Estate duty 3 hours
27 Learning unit 17: Estate duty 7 hours
Learning unit 18: Ethics and the tax practitioner 3 hours
28 Test 4 – 16 September 2024
29 Learning unit 19: Background to the Tax Administration Act 10 hours
30 Learning unit 20: Tax strategy and governance 10 hours
31 Revision
Examination
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8 ASSESSMENT
8.1 ASSESSMENT PLAN AND TESTS

Formative assessment for this module will comprise of four online tests, written under examination condi-
tions.

Tests and the examination will be conducted in English only. 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.

In the interest of fairness, exam admission rules will be applied strictly and consistently to all students. No
requests for exceptions will be entertained. You are therefore requested to refrain from lodging an appeal.

PLEASE NOTE:

There are no special tests, and no tests are scheduled for cases of sickness or any unforeseen
circumstances. In your own interest, you need to ensure that you write at least three of the four tests
during the year.

If you missed a test due to illness etc, you do not need to send a sick note.

PLEASE NOTE:

Details regarding, the dates, times, content covered, and submission instructions
will be posted on myUnisa. This information is not available in the tutorial material
and therefore it is of utmost importance that you always refer to myUnisa.

A final mark of 50% is required from a student to pass a module. This final mark is calculated as
follows:

(30% x year mark) + (70% x mark obtained in the examination).

Sub-minimum requirements

There are no sub-minimum requirements for examination admission. Submission of one Formative
Assessment (Test) is compulsory to obtain examination admission.

A sub-minimum of 40% in the examination is required for the year mark to be considered.

Paragraph 5.4 of the Assessment Policy provides that the final mark of a student is a combination of the
year mark and the examination mark, in the ratio as explained above. In the case where a student does
not obtain the required sub-minimum of 40% in the examination, the year mark does not count. The final
mark then is the examination mark obtained.

8.2 MARKING OF TESTS

All the tests will be marked.

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The solutions to all the tests will be uploaded on myUnisa. Tutorial letters are numbered 201, 202, and
so forth. Feedback regarding tests will be announced on myUnisa. The tests and the feedback on these
tests constitute an important part of your learning and should help you to be better prepared for the next
test and the examination.

8.3 PLAGIARISM

Unisa has a zero tolerance to academic dishonesty.

8.3.1 Plagiarism

Plagiarism is the act of taking words, ideas and thoughts of others and passing them off as your
own. It is a form of theft. Plagiarism includes the following forms of academic dishonesty:
• Copying and pasting from any source without acknowledging the source.
• Not including references or deliberately inserting incorrect bibliographic information.
• Paraphrasing without acknowledging the original source of the information.

8.3.2 Cheating

Cheating includes, but is not limited to, the following:

• Completing assessments on behalf of another student, copying the work of another student
during an assessment or allowing another student to copy your work.
• Using social media (e.g. WhatsApp, Telegram) or other platforms to disseminate assessment
information.
• Submitting corrupt or irrelevant files as per examination guidelines
• Buying completed answers from so-called “tutors” or internet sites (contract cheating).

8.3.3 For more information about plagiarism, follow the link below:
https://www.unisa.ac.za/sites/myunisa/default/Study-@-Unisa/Student-values-and-rules

The disciplinary code for students is given to all students at registration. Students are advised to study
the code. Kindly read the University Policy for Copyright Infringement and Plagiarism as well.
You are not allowed to copy another student’s test. The University will take stern actions against such
students. We urge you once again to refrain from such malpractices.

PLAGIARISM DECLARATION
I declare that this test, submitted by myself, is my own work and that I have referenced all the sources
that I have used.

By submitting any TAX3761 test, I declare that:

• I have read the Unisa Students' Disciplinary Code.

• I know what plagiarism is, that plagiarism is wrong and that disciplinary steps can be taken against
me if I am found guilty of plagiarism.
• My tests for TAX3761 is my own work.
• I have not allowed any other student to copy my work.
• I know that if I am found to be in violation of this declaration, I will receive 0% or be subject to a
disciplinary hearing.

Please note: You do not have to submit the declaration. By submitting any TAX3761 test, you
automatically declare that you adhere to all the above about the specific test.
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8.4 OTHER ASSESSMENT INFORMATION

Invigilation/proctoring

Since 2020 Unisa conducts all its assessments online. Given stringent requirements from professional
bodies and increased solicitations of Unisa’s students by third parties to unlawfully assist them with the
completion of assignments and examinations, the University is obliged to assure its assessment integrity
through the utilisation of various proctoring tools: Turnitin, Moodle Proctoring, the Invigilator App and IRIS.
These tools will authenticate the student’s identity and flag suspicious behaviour to assure credibility of
students’ responses during assessments. The description below is for your benefit as you may encounter
any or all of these in your registered modules:

The Invigilator “mobile application-based service does “verification” of the identity of an assessment
participant. The Invigilator Mobile Application detects student dishonesty-by-proxy and ensures that the
assessment participant is the registered student. This invigilation tool requires students to download the
app from their Play Store (Google, Huawei and Apple) on their mobile devices (camera enabled) prior to
their assessment.

Please note:

Visit the myModules site and the “Announcements” regularly to determine which
proctoring tool will be utilised and for which tests.

Rechecking of tests

Should you feel that marks were not awarded correctly during the marking process, you may do the fol-
lowing:

1. Email a copy of your test script to the following email address:

TAX3761@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 recheck within 2 weeks after the release of
the test results on myUnisa.

2. 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 suggested 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.
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Unethical conduct

Your test script will automatically be disqualified for rechecking purposes, if there have been any
alterations to it. Therefore, you must not make any markings, additions or alterations to it or remove
any section of your test script. This conduct is included in the definition of cheating as per the Unisa
Students’ Disciplinary Code in Chapter 3, as it relates to the commission of any other fraudulent or dis-
honest practice whereby a student, whilst being examined by the University, seeks to mislead or deceive
the examiner or the examination officer.

Students found guilty of altering the original submitted test, after receiving it back, will be facing
disciplinary action, as these actions are regarded as unethical conduct.

8.5 EXAMINATION

Examination admission

Please note:

Submission of one Formative Assessment (Test) is compulsory to obtain examination

admission. Only students that comply with this requirement will be admitted to the
examination of TAX3761.

Use your publication, Study @ Unisa for general examination guidelines and examination preparation
guidelines.

The examination will count out of 100 marks and consist of 180 minutes writing time. The entire syllabus
is covered in the examination and you can therefore not afford to leave out any part of it.
It should be mentioned that you will write one examination paper for this module.

Please note:

The year mark will count 30% towards your final mark. The mark you obtain in the
examination will determine the remaining 70% of your final mark for this module.

Examination period

The Examination Department will provide you with information regarding the examination in general, exa-
mination dates and examination times.

Previous examination papers

The University Rules (paragraph 32) have been amended to specifically provide that the University will not
make previous years’ examination papers and memorandums and so-called “model answers” of previous
examination papers available to students.

Contact details for examinations

exams@unisa.ac.za Examination enquiries (outstanding results, examination timetable,

change of examination centre)
remark@unisa.ac.za Remark/recheck enquiries of examinations (not tests)
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8.6 SUPPLEMENTARY EXAMINATION

A supplementary examination will be provided in January/February 2025 subject to Unisa policy.

9 SUGGESTED APPROACH TO THE MODULE

The content of this module (syllabus) is based on parts of the Value-Added Tax Act, Income Tax Act,
Estate Duty Act and the Tax Administration Act as well as case law.

The syllabus is divided into 20 learning units. Each study guide is uploaded as a pdf document under the
applicable learning unit on the myUnisa module landing page. Due to the fact that tax laws are amended
annually, the content of the learning units is presented in a so-called “wrap-around” format. This means
that each learning unit guides the student through the prescribed textbook. These textbooks are updated
annually with the latest amendments to the acts. It is important that you follow the guidelines in the
learning units to guide you through the textbook.

Tax is an integrated and applied subject:

• Firstly, it involves the application of Acts.
• Secondly, court cases assist us in interpreting the provisions of the Acts. This means that you will
be exposed to case law.
• Thirdly, taxation has practical applications. You will need to learn how to apply the theory to case
studies or scenarios.
• Fourthly, the South African Revenue Service (SARS) issues interpretation notes and general
binding rulings that also govern the application of tax legislation.
• Lastly, the way in which you answer income tax questions (discussion vs calculations) is
important. In respect of the calculation questions, we assume that you have a fundamental
accounting and mathematical knowledge, while communication skills are assumed in respect of
the discussion-type questions. With these parameters in mind, we offer the following suggestions
on how to approach this module and how to combine online learning units and the prescribed
textbook.

Plan your studies according to the study plan to ensure that you work through each learning unit
before preparing for the tests.

Work through the information provided in a learning unit and do all the questions and examples that
are provided in the practical questions. The solutions to these practical questions will be provided at
a later stage to encourage you to complete the question on your own without referring to the solution.
If there are recordings available, make use of them to assist you to understand the content. Once this
is done, attempt the self-assessment quizzes that are provided for each learning unit.

• Icons used in the study materia and on myUnisa

The following icons are used in the study material and on myUnisa to guide you through the learning
material. This is to identify important elements of the learning process.

Learning outcomes
This icon identifies the key knowledge that you should have achieved after studying the
learning unit.

Assessment criteria
This icon indicates what can be assessed in the learning unit.
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Resource
This icon indicates the chapter(s) in the prescribed textbook that the learning unit will be
covering.

Suggested reading
This icon indicates that you should read the section(s) of the prescribed textbook which
provides the background to the topics that you will study. These reading sections will not be
assessed.
Study
This icon indicates the section(s) of the prescribed textbook which are essential. These
sections will be assessed.

Teacher’s voice
This icon provides students with additional information that is relevant to a section, to
explain this concept further. We call it the “teacher’s voice”, as if the lecturer is explaining it
in a class setup.
Example
This icon provides you with relevant examples to ensure a thorough understanding of the
content.

Activity
This icon is used to indicate an activity that will deepen your understanding. It is important
that you complete all activities as they can contribute
to your continuous assessment.
Forum
This icon is used to show that the activity is a discussion in the Forum. It is important that
you participate in all the discussion activities as they can contribute to your learning process.

Reflection
This icon is used to indicate a point where you should pause and reflect.

Connect
This icon signifies a media source to enhance your studies and improve your understanding,
or tips on using technology for your studies.
Self-assessment
This icon is used to test your knowledge, understanding and application of the material you
have just studied.

10 OTHER MATTERS

10.1 HOW DO I REDIRECT MY MYLIFE UNISA E-MAIL ADDRESS TO ANOTHER ACCOUNT?

Redirected messages appear as though they came from the original sender. Use a redirect message rule
when you want replies to redirected messages to go to the original sender.

Sign into the Outlook web app by doing the following:

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1. Sign in on myUnisa.
2. Select the More Sites tab.
3. Under Projects, select myLife e-mail access.
4. You are now in Outlook.

5. At the top of the page, select Settings > Options, and then select one of the following:
6. Organise e-mail > Inbox rules > New
7. OR
8. Mail > Automatic processing > Inbox rules > New > Create a new rule for arriving messages
9. Type a name for your rule.
10. Under When the message arrives, select Apply to all messages.
11. Under Do the following, select Forward, redirect, or send > Redirect the message to.
12. Enter the e-mail address you want in the To box or choose it from your list of contacts.
13. Choose OK to save your selections, and OK or Save to create the rule.
A copy of messages that you redirect or forward remains in your mailbox. If you add an action to delete
the message, the message goes to your Deleted Items folder and is still counted against your mailbox
limit. If you exceed your mailbox limit, you may be blocked from sending or receiving new messages.
Forwarding rules also may not work until you delete enough messages to bring the total below your mailbox
limit.

When you create a forward or redirect rule, you can add more than one address to send to. The number
of addresses you can send to may be limited depending on your account settings. If you create a rule with
more than one address, test it to make sure it works.

If you do not want a forward or redirect inbox rule to apply to all messages, choose any option other than
Apply to all messages.

Your administrator may have blocked the ability to use forward or redirect rules to send mail to some or all
domains outside of your own. After you have created a redirect or forward rule, test the rule by sending a
message from a third account to your account. Then check the account to which your rule is set to redirect
or forward messages.

11 FREQUENTLY ASKED QUESTIONS

Refer to the “Frequently Asked Questions” section on myUnisa where most of your queries will be
answered.

You can also refer to Study @ Unisa, which contains an A-Z guide of the most relevant study information.

12 STUDENTS WITH DISABILITIES

The Advocacy and Resource Centre for Student with Disability (ARCSWiD) provides an opportunity for
staff to interact with new and returning students with disabilities.

If you are a student with a disability and would like additional support or need additional time for assess-
ments, you are invited to contact the module responsible lecturer via the mailbox
TAX3761@unisa. ac.za so that you can be assisted.
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13 IN CLOSING
Thank you for reading through Tutorial letter 101. Now, you must access the myModules page on
myUnisa and answer all the questions in the Quiz provided under “Introduction to TAX3761”. Only
once you have obtained 80% for this quiz, will you be able to unlock Learning unit 1. You must
work through the Study guide and all the learning activities under Learning unit 1 and receive a
pass mark of 50% for the wrap-up quiz before you can continue with Learning unit 2.

We would like to take this opportunity to extend our best wishes for success in your studies and assure
you that we realise that you are not studying under ideal conditions. We invite you to communicate with
us on any matter concerning this module.

UNISA
CC/AS
TAX3761_2024_TL_101_0