Tax Law is an undergraduate module that introduces students to the legal framework governing the imposition and administration of income tax in South Africa, with primary reference to the Income Tax Act 58 of 1962 as amended and the jurisprudence developed under it. The module begins with the history and foundational principles of taxation, the constitutional basis for the tax regime and the mechanics of calculating taxable income and normal tax. It proceeds to examine the definition of gross income in depth, including the distinction between income and capital receipts, the concept of residence, the source rules applicable to non-residents and the exemptions available under the Act. Students then engage with the general deduction formula, the criteria governing both permissible and prohibited deductions, specific deductible expenditure, assessed losses, and the ring-fencing of losses. The module further addresses the tax treatment of individuals, partnerships, companies and trusts, as well as withholding taxes. Capital gains tax is treated as a discrete topic, covering the calculation of gains and losses, valuation-date assets, disregarded gains and the anti-avoidance rules specific to CGT. The module concludes with a critical examination of tax avoidance and evasion, distinguishing between common law and statutory anti-avoidance measures and equipping students to identify and analyse simulated transactions. Throughout, students are trained to engage with primary legislation, case law and SARS interpretive instruments as the principal tools of tax analysis.