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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Master of Laws in Taxation 
SAQA QUAL ID QUALIFICATION TITLE
110163  Master of Laws in Taxation 
ORIGINATOR
University of KwaZulu-Natal 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Master's Degree  Field 08 - Law, Military Science and Security  Justice in Society 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  180  Not Applicable  NQF Level 09  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

Registered-data under construction

The qualification content is currently being updated for the qualifications with the status “Registered-data under construction” or showing “DETAILS UNDER CONSTRUCTION” to ensure compliance with SAQA’S Policy and Criteria for the registration of qualifications and part-qualifications on the National Qualifications Framework (NQF) (As amended, 2022). These qualifications are re-registered until 30 June 2027 and can legitimately be offered by the institutions to which they are registered.

 

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.  

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The qualification enables learners to become effective legal researchers and to critically engage with legal principles within this broader context, so ensuring their professional development as legal scholars and/or practitioners. Learners are assisted to engage with the underlying legal theories and to assess the legal principles that ultimately impact on society as a whole.

Rationale:
As the legal field is ever changing and developing within a broader constitutional, national and international context, new knowledge generated by trained researchers as professional practitioners is necessary for the enhancement of the broader legal profession, private and public practice, the judiciary and the court system, and government and the legislature. An opportunity is provided for students to obtain detailed knowledge of a specific chosen legal area, and to critically reflect, analyse and synthesise divergent legal concepts in the chosen area. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (PRL):
The institution accepts the principle underlying outcomes-based, source-based and life-long learning, in which considerations of articulation and mobility play a significant role, and subscribes to the view that Recognition of Prior Learning, whether acquired by formal education curricula at this or another institution or informally (by experience) is an indispensable element in deciding on admission to and awarding Credits in an explicitly selected teaching-learning qualification of the institution.

An applicant who falls outside of the formal qualifications system, but who can demonstrate (through the production of substantial and satisfactory evidence) experiential or work-based learning or a non-formal qualification (or a combination), may be considered for admission and/or for the Recognition of Prior Learning for the achievement of the qualification in part or in full. An applicant who after such assessment, is deemed to have sufficient potential, but is in need of further academic development, must be directed to other suitable learning qualifications prior to admission or to parallel qualifications after admission.


Entry Requirement:
The minimum entry requirement of this qualification is a:
  • Bachelor of Laws, National Qualifications Framework (NQF) Level 8. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of compulsory module at Level 9 totalling 192 Credits.

    Compulsory Modules at level 9 totalling 192 Credits:
  • Advanced Tax I, 24 Credits.
  • Donations Tax and Estate Duties, 24 Credits.
  • Mini Dissertation, 96 Credits.
  • Advanced Tax II, 24 Credits.
  • Research Methodology, 24 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Identify, describe, critically evaluate and apply the main concepts and legal principles pertaining to the selected area of legal study within a broader constitutional and international context.
    2. Identify issues and solve practical and perceived legal problems through analytical thinking and evaluative techniques.
    3. Demonstrate advanced legal research skills pertaining to national, regional and international taxation laws.
    4. Apply a critical and evaluative, approach to analysing complex issues in the field of taxation law.
    5. Analyse complex legal problems relating to taxation law and motivate the appropriate way of dealing with these problems, with reference to specific legal principles.
    6. Critically engage with legal principles specifically within the context of taxation law, and identify how they should be applied to complex legal problems in a taxation context.
    7. Undertake independent legal research and write a dissertation which reflects advanced research skills, independent thinking, critical analysis and advanced insight into the selected areas of taxation law. 

    ASSOCIATED ASSESSMENT CRITERIA 
  • Demonstrate adequate knowledge and understanding of substantive law modules - Interpretation of Fiscal legislation, Income Tax, Donations Tax, Estate Planning.
  • Produce a dissertation, which makes a contribution to knowledge by exploring an aspect of law and is satisfactory in form and content.

    Integrated Assessment:
    Each module will be assessed through an integrated individual written assignment or test, in addition to a range of oral and written, group and individual class assignments in order to give learners the opportunities to demonstrate a variety of competencies. The dissertation requires learners to apply their learning in an integrated way to analyse a specific area related to their work context in a work-based assignment and to apply the theoretical frameworks to recommend solutions to identified legal problem areas. The dissertation assesses the ability of students to integrate solutions from different modules to the applicable legal issue addressed in the dissertation. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification is comparable with similar qualifications offered in various higher education institutions internationally. 

    ARTICULATION OPTIONS 
    This qualification allows for both vertical and horizontal articulation options:
    Vertical Articulation:
  • Doctor of Laws, Level 10.
  • Doctor of Philosophy in Laws, Level 10.

    Horizontal Articulation:
  • Master of Laws, Level 9.
  • Master of Laws in Criminal Law and Procedure, Level 9.
  • Master of Laws in International Trade Law, Level 9. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    NOTES 
    N/A 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
    When qualifications are replaced, some (but not all) of their learning programmes are moved to the replacement qualifications. If a learning programme appears to be missing from here, please check the replaced qualification.
     
    NONE 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION: 
    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.