Study notes: Honours:

General

UP Lecture tips

All honours study notes

Planning your studies

Try not to study on the day of an assessment. It is better to be well-rested than to try to cram in more work just before your assessment.

Read entire section of Tax act / Schedule first!

1. Read through an entire section or paragraph in the tax Act / Schedule to a tax Act first before you start highlighting / underlining, etc. This will prevent some content being emphasised unnecessarily. The objective is to identify key facts that will trigger your memory.

Study from legislation

1. Study directly from legislation. Use additional materials, e.g. prescribed text books and lecture notes, as study aids only.

Alternative Dispute Resolution Process

In practice, the Alternative Dispute Resolution Process is more cost effective than the alternative avenues of appeal (i.e. the tax board and tax court.