RRLLB81 Assignment 2 2026 | Due 1 April 2026 – Distinction Guaranteed

Description

RRLLB81 Assignment 2 (5 TOPICS) 2026 | Due 1 April 2026 – Distinction Guaranteed. SECTION B TOPICS FOR ASSESSMENT 2 AND ASSESSMENT 3 Below you will find the research topics from which you have to select one for your research report. The topics are arranged by Department in the School of Law. Most topics are supplemented with background information and references to preliminary sources based on the topics. The preliminary sources are the minimum sources necessary – you must supplement the sources indicated through independent research on the topic selected. NOTE: You are required to select one (1) topic from those listed and to base you’re your Assessment 2 and Assessment 3 for RRLLB81 on that same topic. You may not change topics once you have selected one. We are able to identify your specific assignment submissions and to verify that you keep to the same topic. The due dates and unique numbers for Assessment 2 and Assessment 3 will appear on the myUnisa module site for RRLLB81. Research topics: Department of Mercantile Law TOPIC ONE: Tax planning and impermissible tax avoidance Background A taxpayer is allowed to plan his financial affairs to reduce a tax liability. The arrangement of a taxpayer’s financial affairs could include, investing in tax-free savings accounts, contributing to retirement funds for tax purposes, employing a permissible tax deduction for business expenses and so on. Tax avoidance on the other hand entails an “arrangement” entered into with the sole purpose of deriving a tax benefit, and the transaction must have a tainted element. A taxpayer can incorporate a close corporation with the sole purpose of reducing a tax liability. This would be a legitimate business arrangement even if the sole purpose of the