About the programme
The Master of Commerce specialising in Taxation in the field of South African Income Tax [CM031FTX10] aims to equip successful candidates with the knowledge and skills to:
- Be well-rounded, competent practitioners in the tax field
- Assess the tax efficiency of commercial transactions
- Conduct research
- Draft legal opinions
- Deal with SARS on behalf of clients
- Prepare for and execute tax litigation
The programme is designed to complement practical tax experience gained by working tax practitioners and is aimed at students already working in a tax environment. The programme is offered over two years, part-time.
Year 1
Facilitated group discussions are held on tax law, including relevant legislation, and South African and other court decisions. The sessions are aimed at developing a participant’s ability to interpret and apply the law practically. There will be prescribed reading for each session and from past experience it is estimated that students would need to devote some fifteen to twenty-five hours each week to this preparation. The sessions are structured to require a high degree of participation from all students.
The group discussions are facilitated by academics as well as professional experts in the field of taxation. A Moot Court assignment dealing with a South African income tax case study is also presented during this course.
Year 2
In the second year, students perform independent research and draft a minor dissertation (max 25,000 words) on an approved topic. Students are required to present a research proposal, after which an academic supervisor is allocated to each student.
Apply online. Applications close on 31 October. The programme code is CM031FTX10.
The provisional course fees are listed in the Fees Handbook.
Programme Convenor
Please contact Dr Alison Futter if you have any queries.
Entrance requirements
The programme is aimed at those students who are already working in a tax environment. The minimum entrance requirements are;
- NQF level 8 qualification in Taxation; or
- NQF level 8 qualification in Accounting, including taxation courses at that level; or
- NQF level 8 qualification in Law, including taxation courses.
Professional and/or academic references for all applicants may be requested. A curriculum vitae and academic transcript are required on the application. An entrance exam or interview may be required.
Lecture times
The group discussions occur once a week. The duration of each seminar is 4 hours, and the sessions are structured to ensure a high degree of participation from students. Group discussion sessions are conducted in person either at UCT’s Upper Campus or at other appropriate venues in Cape Town which are duly advised.
Prescribed curriculum/programme structure
| Course Code | Description | NQF credits | NQF level |
|---|---|---|---|
| Year 1 | |||
| FTX5030W | Taxation coursework | 90 | 9 |
| FTX4036S | Research Methods in Taxation | 0 | 8 |
| Year 2 | |||
| FTX5031W | Taxation Minor Dissertation | 90 | 9 |
Assessment
FTX5030W: A student must achieve a weighted average of 50% for the course assessments (90%) and the group projects (10%).
Oral assessments may be substituted at the discretion of the convener for any of the written assessments. A sub-minimum of 50% must be achieved for the dissertation (FTX5031W) on an approved taxation topic, and the overall weighted average programme result must be equal to or
exceed 50%.
Courses may not be repeated. No supplementary examinations are permitted. Satisfactory progress for research as per the MoU (Memorandum of Understanding).
The degree will be awarded with distinction if the candidate obtains an overall average mark of at least 75% or higher, and if the candidate obtains not less than 70% in the coursework component and in the dissertation component of the degree.
For more information on the courses, please refer to the Commerce Postgraduate Handbook.