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: 

Tax a bill of costs 
SAQA US ID UNIT STANDARD TITLE
337100  Tax a bill of costs 
ORIGINATOR
Task Team - Labour Relations 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 03 - Business, Commerce and Management Studies Human Resources 
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 
The learner credited with this unit standard will be aware of the relevant provisions of legislation and rules pertaining to costs and will understand the terminology and concepts associated with costs. The learner will also be able to understand and apply the process that needs to be followed in order to have a bill of costs taxed.

The qualifying learner is capable of:
  • Explaining costs and taxation in relation to arbitrations.
  • Preparing for cost and taxation considerations.
  • Making an award of costs. 

  • LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that learners are competent in:
  • Communication at NQF Level 5 or equivalent. 

  • UNIT STANDARD RANGE 
    The range statements are incorporated in the Specific Outcomes and Associated Assessment Criteria. 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Explain costs and taxation in relation to arbitrations. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    The purpose of awarding an order for costs is explained in terms of the law and fairness. 

    ASSESSMENT CRITERION 2 
    An explanation is given of the statutory provisions and rules that govern costs and taxation. 

    ASSESSMENT CRITERION 3 
    Permissible costs are described in terms of costs orders. 
    ASSESSMENT CRITERION RANGE 
    Permissible costs may include but are not limited to disbursements.
     

    ASSESSMENT CRITERION 4 
    The awarding of costs in the case of adjournments is explained with examples and reasons. 

    SPECIFIC OUTCOME 2 
    Prepare for cost and taxation considerations. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    An explanation is given of the relevant considerations to be applied when making cost orders. 

    ASSESSMENT CRITERION 2 
    An explanation is given of the rate at which costs should be taxed for costs in relation to arbitrations. 

    ASSESSMENT CRITERION 3 
    The bill of cost is verified to establish if it has been drawn up strictly according to the cost order. 

    ASSESSMENT CRITERION 4 
    Parties are notified of date, time and venue for taxation hearing in accordance with procedures. 

    SPECIFIC OUTCOME 3 
    Make an award of costs. 

    ASSESSMENT CRITERIA
     

    ASSESSMENT CRITERION 1 
    Circumstances under which arguments are heard or not heard are identified and explained with examples. 

    ASSESSMENT CRITERION 2 
    Cost order items which are not allowed are explained in terms of relevant legislation and rules. 

    ASSESSMENT CRITERION 3 
    An Allocatur is issued to the parties in accordance with taxation tables and relevant legislation and rules. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this unit standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA or an ETQA that has a Memorandum of Understanding in place with the relevant ETQA.
  • Anyone assessing a learner against this unit standard must be registered as an assessor with the relevant ETQA or an ETQA that has a Memorandum of Understanding in place with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this unit standard or assessing this unit standard must be accredited as a provider with the relevant ETQA or an ETQA that has a Memorandum of Understanding in place with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 

  • UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
  • Taxation rules and regulations pertaining to taxing a bill of costs.
  • Calculations of figures. 

  • UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identify and solve problems which arise during the process of taxing a bill of costs. 

    UNIT STANDARD CCFO WORKING 
    Work effectively with others in terms of obtaining factual information and when conducting the hearing to acquire the best results possible for both parties. 

    UNIT STANDARD CCFO ORGANISING 
    Organise and manage oneself and one's activities to fairly conduct a costing and taxation exercise in relation to arbitrations. 

    UNIT STANDARD CCFO COLLECTING 
    Collect, analyse, organise and critically evaluate information pertaining to the verification of the bill of cost and the issuing of an Allocatur. 

    UNIT STANDARD CCFO COMMUNICATING 
    Communicate effectively when notifying the parties of date, time and venue for taxation hearing and during the facilitation of the hearing. 

    UNIT STANDARD CCFO SCIENCE 
    Use science and technology to capture and process the information for taxing a bill of costs. 

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrate an understanding of the world as a set of related systems where inaccurate and dated information impacts negatively on the outcomes of the taxing exercise. 

    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
    Elective  74570   National Certificate: Labour Relations Practice  Level 6  Level TBA: Pre-2009 was L6  Reregistered  2023-06-30  SERVICES 


    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.