Tax 200

Assignment: Capital Gains Tax (CGT)

Assignment 3

Write an article for Accountancy SA to explain the integration and working of

capital allowances and Capital Gains Tax.

Your article should have the following elements:

1) An appropriate heading
2) Start with a flow diagram to explain capital allowances and Capital
Gains tax.
3) Use a “Bookmark” with your student number at the first shape in the
flow diagram
4) Explanation in words how capital allowances and capital gains tax
works. You should include a table and explain a basic CGT
calculation.

The article should have 3 pages, and can be in colour.

Page 1: Your Name and Surname, Student Number and the Heading of the
Article
Page 2: The flow diagram
Page 3: The explanation in article format

The assignment must be submitted:

 electronically on ULink
 by 14h00
 on Tuesday 30 August 2016
Marking Rubric
Language and Structure
1  Appropriate language use
(formal, correct terminology)
 Accurate spelling
 Professional presentation
(magazine article)
/10
2  Introduction provided
 The objective of the article is
clear
 Conclusion is present
/10
3  Paragraphs are present
 Appropriate use of headings
to structure the article
 The sequence of paragraphs
is appropriate
 There is logical flow, i.e. it is
easy for the reader to follow
the argument/thought process
of the student
/15
4 
 Bookmark created
correctly at 1st shape
 With student nr
/5
5  Student has made use of a
flow diagram/mind map to
visually summarise CGT
 Effective use of arrows,
shapes/other visual elements
to support written content
/10
/50
Total:
Content
 The student understands and
correctly executed the
assigned task (magazine
article to explain CGT)
 The student has integrated
knowledge and applied his/her
mind
/10
 Topic is outlined properly in
the introduction
 Conclusion is a logical wrap-
up of the discussion
/10
 Each paragraph
explores/explains a single
idea
 There are no detached ideas
(i.e. random information) – all
ideas grouped logically
/10
Student has addressed at
least the following concepts in
sufficient detail:
o Asset
o Disposal
o Proceeds
o Base Cost
 Link/interaction with capital
allowances is clearly
illustrated
/10
 Flow diagram reflects a
thorough understanding of
CGT
 Flow diagram and written
content support each other
(i.e. the one does not
contradict the other)
/10
/50
/100