The Advanced Taxation – South Africa (ATX-ZAF) syllabus aims to apply relevant knowledge, skills and professional judgement in providing advice to individuals and businesses on the impact of major taxes on financial decisions and situations.
Advanced Taxation builds on the core principles introduced in Taxation (TX-ZAF) at Applied Skills level, extending candidates’ knowledge of the South African tax system and strengthening their ability to interpret complex scenarios, evaluate tax implications, and communicate appropriate advice to clients and stakeholders.
Syllabus Topics:
Further development of the South African tax system and advanced areas within income tax, company tax and capital gains tax.
Additional taxes including donations tax, estate duty and transfer duty.
Evaluation of the impact and interaction of taxes in various personal and business situations.
Tax planning strategies to minimise or defer tax liabilities using standard planning measures.
Application of professional skills, judgement and communication in complex tax scenarios.
Employability and technology skills.