SAQA 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.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED UNIT STANDARD THAT HAS PASSED THE END DATE: 

Tax bills of costs in the magistrates' court 
SAQA US ID UNIT STANDARD TITLE
365180  Tax bills of costs in the magistrates' court 
ORIGINATOR
Task Team - Justice Legal Training 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY
-  
FIELD SUBFIELD
Field 08 - Law, Military Science and Security Justice in Society 
ABET BAND UNIT STANDARD TYPE PRE-2009 NQF LEVEL NQF LEVEL CREDITS
Undefined  Regular  Level 5  NQF Level 05  5 
REGISTRATION STATUS REGISTRATION START DATE REGISTRATION END DATE SAQA DECISION NUMBER
Passed the End Date -
Status was "Reregistered" 		 2018-07-01  2023-06-30  SAQA 06120/18 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2026-06-30   2029-06-30  

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.  

This unit standard does not replace any other unit standard and is not replaced by any other unit standard. 

PURPOSE OF THE UNIT STANDARD 
This Unit Standard is intended for learners who are registrars or clerks of the district court appointed to perform the functions and duties of a taxing master. It will develop the competencies required to tax bills of costs, whether in the absence of, or after considering, submissions and arguments thereon. The learner will build an understanding of the basic principles of taxation in civil court matters in the magistrates' district court.

Learners credited with this unit standard will be able to:
  • Tax legal bills of costs.
  • Apply the general principles relating to taxation.
  • Listen to and consider legal cost arguments.
  • Exercise discretion in arriving at a decision whether to allow or disallow items claimed.
  • Note on bill of costs the amounts allowed and disallowed.
  • Do the necessary calculations and complete the allocatur.
  • Record taxation on a court file. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    It is assumed that the learner has the following knowledge and skills:
  • Communication at NQF Level 4.
  • Mathematical Literacy at NQF Level 3.
  • Computer Literacy at NQF Level 3.
  • Unit Standards relating to the principles of legal costs in the magistrate court.
  • A general knowledge and understanding of civil procedure in the magistrate court.
  • The ability to identify documents and processes dealing with civil procedure. 
    		•

    UNIT STANDARD RANGE 
    N/A 

    Specific Outcomes and Assessment Criteria: 

    SPECIFIC OUTCOME 1 
    Understanding the nature, process and stages of taxation. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Explain the purpose of taxation. 

    ASSESSMENT CRITERION 2 
    Explain the process of taxation. 

    ASSESSMENT CRITERION 3 
    List the different stages in taxation. 

    ASSESSMENT CRITERION 4 
    Verify who has a right of attendance at taxation. 

    ASSESSMENT CRITERION 5 
    Indicate when a notice of taxation must be given and in what circumstances one may proceed with taxation in the absence of a party. 

    ASSESSMENT CRITERION 6 
    Indicate which items will be subject to review. 

    SPECIFIC OUTCOME 2 
    Describe certain aspects of cost on relation to taxation. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Describe the concepts costs de bonis propriis, costs in the cause, reserved costs, costs of suit, wasted costs, no order as to costs. 

    ASSESSMENT CRITERION 2 
    Distinguish between waiting time and wasted time. 

    ASSESSMENT CRITERION 3 
    Clarify what are witnesses fees, qualifying fees and travelling costs and when may they be allowed. 

    ASSESSMENT CRITERION 4 
    Explain the concept of perusing and what it entails. 

    SPECIFIC OUTCOME 3 
    Understand counsel fees, correspondent and instructing attorneys, and review of taxation. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Consider in what circumstances a litigant will be entitled to an instructing attorney and a correspondent attorney. 

    ASSESSMENT CRITERION 2 
    Explain with reference to the tariff and case law the limitation placed on counsel's fees in the magistrate court. 

    SPECIFIC OUTCOME 4 
    Understand the role of the taxing master and the ethics relating thereto. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Explain discretion which is required to be exercised by the taxing master. 

    ASSESSMENT CRITERION 2 
    List and explain the principles on which the court will interfere with the discretion of the taxing master. 

    ASSESSMENT CRITERION 3 
    Discuss the ethics relating to the taxing master. 

    SPECIFIC OUTCOME 5 
    Identify and selected portions of the Magistrate court Act, Rules and tariff relating to taxation. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Explain the contents of the rules applicable to taxing in terms of scales A, B and C. 

    ASSESSMENT CRITERION 2 
    Indicate which tariffs are applicable to undefended matters and the costs that are specified on a summons. 

    ASSESSMENT CRITERION 3 
    Describe the circumstances when allowing amounts that are higher than tariff will be considered. 

    SPECIFIC OUTCOME 6 
    Tax a bill of costs. 

    ASSESSMENT CRITERIA     

    ASSESSMENT CRITERION 1 
    Tax a simulated party and party bill of costs by applying the prescribed tariff. 

    ASSESSMENT CRITERION 2 
    Tax a simulated attorney and client bill of costs by giving adherence to relevant decided cases and exercise of discretion. 

    ASSESSMENT CRITERION 3 
    Describe the formal requirements applicable to the contents of a bill. 

    ASSESSMENT CRITERION 4 
    Distinguish between fees and disbursements. 


    UNIT STANDARD ACCREDITATION AND MODERATION OPTIONS 
  • An individual wishing to be assessed (including through RPL) against this Unit Standard may apply to an assessment agency, assessor or provider institution accredited by the relevant ETQA, or an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Anyone assessing a learner against this Unit Standard must be registered as an assessor with the relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Any institution offering learning that will enable achievement of this Unit Standard or assessing this Unit Standard must be accredited as a provider with the relevant ETQA or with an ETQA that has a Memorandum of Understanding with the relevant ETQA.
  • Moderation of assessment will be conducted by the relevant ETQA at its discretion. 
    		•

    UNIT STANDARD ESSENTIAL EMBEDDED KNOWLEDGE 
    N/A 

    UNIT STANDARD DEVELOPMENTAL OUTCOME 
    N/A 

    UNIT STANDARD LINKAGES 
    N/A 


    Critical Cross-field Outcomes (CCFO): 

    UNIT STANDARD CCFO IDENTIFYING 
    Identifying and solving problems in which responses display that responsible decisions using critical and creative thinking have been made when:
  • The principles of taxation, decided cases, objectivity and social context are considered in decision making. 
    		•

    UNIT STANDARD CCFO WORKING 
    Working effectively with others as a member of a team, group, organisation, and community during:
  • The taxation proceedings by controlling the taxation proceedings, allowing each party an opportunity to present argument, being fair, just and tolerant. 
    		•

    UNIT STANDARD CCFO ORGANISING 
    Organising and managing oneself and one's activities responsibly and effectively when:
  • Taxing bills of costs by conducting oneself ethically and professionally.cisions in accordance with decided case law and principles of taxation. 
    		•

    UNIT STANDARD CCFO COLLECTING 
    Collecting, analysing, organising and critically evaluating information to better understand and explain:
  • Requesting relevant information and evidence to enable decision making. 
    		•

    UNIT STANDARD CCFO COMMUNICATING 
    Communicating effectively using visual, mathematical and/or language skills in the modes of oral and/or written persuasion when:
  • Doing necessary calculations and noting it on the bill, addressing parties. 
    		•

    UNIT STANDARD CCFO SCIENCE 
    Using science and technology effectively and critically, showing responsibility towards the environment and health of others when:
  • Doing necessary calculations. 
    		•

    UNIT STANDARD CCFO DEMONSTRATING 
    Demonstrating an understanding of the world as a set of related systems by recognising that problem-solving contexts do not exist in isolation when listening to competing arguments and viewpoints and making decisions in accordance with decided case law and principles of taxation. 

    UNIT STANDARD ASSESSOR CRITERIA 
    N/A 

    REREGISTRATION HISTORY 
    As per the SAQA Board decision/s at that time, this unit standard was Reregistered in 2012; 2015. 

    UNIT STANDARD NOTES 
    N/A 

    QUALIFICATIONS UTILISING THIS UNIT STANDARD: 
      ID QUALIFICATION TITLE PRE-2009 NQF LEVEL NQF LEVEL STATUS END DATE PRIMARY OR DELEGATED QA FUNCTIONARY
    Elective  50265   National Certificate: Family Law Practice  Level 5  Level TBA: Pre-2009 was L5  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  SAS SETA 
    Elective  97228   National Certificate: Paralegal Practice  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  As per Learning Programmes recorded against this Qual 
    Elective  49598   National Diploma: Paralegal Practice  Level 5  NQF Level 05  Passed the End Date -
    Status was "Reregistered"     		 2023-06-30  SAS SETA 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS UNIT STANDARD: 
    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.
     
    1. Department Of Justice (head Office) 


    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.