SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD: 

Interpret and apply the laws and procedures relating to the duty which is levied on the estates of deceased persons 
SAQA US ID UNIT STANDARD TITLE
12976  Interpret and apply the laws and procedures relating to the duty which is levied on the estates of deceased persons 
ORIGINATOR
SGB HET Accountancy and Financial Management 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
FASSET - Financial and Accounting Services SETA 
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Finance, Economics and Accounting 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 6  Level TBA: Pre-2009 was L6 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Reregistered  2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2024-06-30   2027-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
People credited with this unit standard are generally found within the taxation field. On successful completion of the unit standard, people will be able to interpret and apply laws relating to the duty which is levied on the estates of deceased persons, and provide advice to clients on the aforesaid. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Unit standard, Determine what is taxable income, NQF level 6. 

UNIT STANDARD RANGE 
Estate Duty Act 1955, Succession Act 1934, Wills Act 1953 

Specific Outcomes and Assessment Criteria: 

SPECIFIC OUTCOME 1 
Interpret legislation related to Estate Duty. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. The intentions and underlying principles of the legislation are explained to clients in a meaningful manner. 

ASSESSMENT CRITERION 2 
2. The constitution of an estate is defined in accordance with related legislation. 

ASSESSMENT CRITERION 3 
3. Allowable deductions relating to Estate planning are identified for specific cases in line with legislation. 

ASSESSMENT CRITERION 4 
4. Calculation and apportionment of estate duty payable is completed accurately and in accordance with standard procedures. 
ASSESSMENT CRITERION RANGE 
Rates, levy, rebates, assessment of duty, liability, apportionment of liability, deductions from duty payable.
 

SPECIFIC OUTCOME 2 
Keep abreast of and explain developments in the field of taxation. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. Important decisions of the courts are kept abreast of on an ongoing basis. 

ASSESSMENT CRITERION 2 
2. National trends in estate duty and taxation are kept abreast of in order to develop on a continuous basis. 

ASSESSMENT CRITERION 3 
3. Practice notes issued by the Commissioner and the SARS are interpreted and explained in a meaningful manner. 

ASSESSMENT CRITERION 4 
4. Clients are kept informed of taxation developments that effect them, where necessary. 

SPECIFIC OUTCOME 3 
Apply the laws and procedures relating to estate duty. 

ASSESSMENT CRITERIA
 

ASSESSMENT CRITERION 1 
1. Estate planning is explained to clients in a meaningful manner. 

ASSESSMENT CRITERION 2 
2. All aspects of estate duty related legislation are consistently adhered to in the estate planning process. 

ASSESSMENT CRITERION 3 
3. Returns under the legislation are determined during the estate planning process. 

ASSESSMENT CRITERION 4 
4. Elements of transfer duty and trust incomes are considered throughout the estate planning process. 


UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
Accreditation for this unit standard shall be obtained from the relevant Education and Training Quality Assurance Body, through summative assessment by a registered assessor.

Moderation activity comments by SGB`s, organisations and individuals may be forwarded to NSB03. 

UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
A demonstrated understanding of:
  • Practice notes issued by the Commissioner and SARS
  • Estate planning

    Legal Requirements:
  • The Estate Duty Act 1955
  • The Succession Act 1934
  • The Wills Act 1953

    Terminology:
  • SARS - South African Revenue Services 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems in which responses display that responsible decisions using critical and creative thinking have been made. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one`s activities responsibly and effectively. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, organise and critically evaluate information. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively using visual, mathematical and language skills in the modes of oral and written presentations. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems. 

    UNIT STANDARD CCFO CONTRIBUTING 
    Be culturally and aesthetically sensitive across a range of social contexts. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Core  36213   National Diploma: Technical Financial Accounting  Level 5  NQF Level 05  Reregistered  2023-06-30  FASSET 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    1. Training for Results (Pty) Ltd 



    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.