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: 

Calculate the taxation of persons other than companies 
SAQA US ID UNIT STANDARD TITLE
13026  Calculate the taxation of persons other than companies 
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  15 
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 able to determine and advise on the normal tax liability of natural persons, partnerships, trusts and deceased estates, both solvent and insolvent. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
  • Unit standard, Prepare personal tax returns, NQF level 5
  • Unit standard, Interpret and apply the laws and procedures relating to taxes levied in terms of the Income Tax Act, NQF level 6
  • Unit standard, Interpret and apply the laws and procedures relating to duty which is levied on the estates of deceased persons, NQF level 6
  • Unit standard, Interpret and apply the laws and procedures relating to value-added tax, NQF level 6
  • Unit standard, Determine what is taxable income, NQF level 6 

  • UNIT STANDARD RANGE 
    The Income Tax Act, The Estate Duty Act 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Determine the normal tax liability of natural persons. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The rates of normal tax are applied to appropriate taxpayers in line with current tax legislation. 

    ASSESSMENT CRITERION 2 
    2. Rebates are identified and calculated as per the Income Tax Act. 

    ASSESSMENT CRITERION 3 
    3. The special provisions relating to taxpayers are identified and calculated (Range: Including SITE only and sum of SITES) using the appropriate formulae. 

    ASSESSMENT CRITERION 4 
    4. The rating formula is applied in appropriate circumstances as per the relevant section of tax legislation. 

    SPECIFIC OUTCOME 2 
    Determine the normal tax liability of partnerships. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The special provisions relating to limited partners are applied in appropriate circumstances per tax regulations. 

    ASSESSMENT CRITERION 2 
    2. The income of partners is determined as per the relevant section of tax law. 

    ASSESSMENT CRITERION 3 
    3. The deductions or allowances of partners are determined as per the relevant section of tax law. 

    ASSESSMENT CRITERION 4 
    4. Returns to be completed by partners are identified in line with the regulations in the appropriate section of the Income Tax Act. 

    ASSESSMENT CRITERION 5 
    5. Assessments to be completed by partners are identified per Income Tax requirements. 

    SPECIFIC OUTCOME 3 
    Determine the normal tax liability of trusts. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The definitions of a person, a trust and a representative taxpayer are explained as defined in the Income Tax Act. 

    ASSESSMENT CRITERION 2 
    2. The income of trusts is determined per the relevant section of tax law. 

    ASSESSMENT CRITERION 3 
    3. Vested and contingent rights of beneficiaries are identified per the appropriate section of tax law. 

    ASSESSMENT CRITERION 4 
    4. The deductions or allowances of trusts are determined section in line with current tax legislation. 

    ASSESSMENT CRITERION 5 
    5. Deemed income relating to trusts is identified as per the Income Tax Act. 

    ASSESSMENT CRITERION 6 
    6. The schedule tax table is applied to trusts in appropriate circumstances per Income Tax Act requirements. 

    ASSESSMENT CRITERION 7 
    7. The provisions of Registration of inter vivos trusts are identified and applied per current tax law. 

    ASSESSMENT CRITERION 8 
    8. The provisions of Taxation of trusts and trust beneficiaries are identified and applied in terms of current legislation in the Income Tax Act. 

    SPECIFIC OUTCOME 4 
    Determine the normal tax liability of deceased estates. 
    OUTCOME RANGE 
    Income tax 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The definitions of a person and a representative taxpayer are explained per tax terminology. 

    ASSESSMENT CRITERION 2 
    2. The income of deceased estates is determined as per the Income Tax Act. 

    ASSESSMENT CRITERION 3 
    3. The deductions or allowances of deceased estates are determined as per income tax legislation. 

    ASSESSMENT CRITERION 4 
    4. The schedule tax table is applied to deceased estates in appropriate circumstances as described in the relevant sections of the Income Tax Act. 

    ASSESSMENT CRITERION 5 
    5. The provisions of Determination of tax attributable to the inclusion of certain amounts in taxable income is identified and applied when appropriate per relevant tax legislation. 

    SPECIFIC OUTCOME 5 
    Determine the normal tax liability of insolvent estates. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    1. The definitions of a person and a representative taxpayer are described per definitions in the Income Tax Act. 

    ASSESSMENT CRITERION 2 
    2. The provisions relating to assessed losses are applied in line with current tax legislation. 

    ASSESSMENT CRITERION 3 
    3. The rebates are identified and calculated using the pertinent formulae. 

    ASSESSMENT CRITERION 4 
    4. The schedule tax tables are applied in appropriate circumstances per Income Tax regulations. 

    ASSESSMENT CRITERION 5 
    5. A broken period of assessment is identified and all relevant calculations apportioned according to the Commissioners practice. 


    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:
  • Taxation: liability of natural persons, partnerships, trusts, deceased estates, insolvent estates

    Legal requirements
  • The Income Tax Act, The Estate Duty Act 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Solve problems 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others as a member of a team/group 

    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, mathematics and language skills in the modes of oral and written presentations 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology effectively and critically 

    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. 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Elective  66611   National Certificate: Wealth Management  Level 5  Level TBA: Pre-2009 was L5  Reregistered  2021-06-30  As per Learning Programmes recorded against this Qual 


    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.
     
    NONE 



    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.