tax coverage

Paper with tax rate

Start with relief for resident individual

Pg7 sport equipment with (rebate) chargeable income <35k>

Pg8 (a) to (e) [telephone exempted under 2009]

pg 9

pg 12 table Section 44(6) de company column

Lecture notes

Scope of charge

7. [Charging section], 7.4 [Accruing in or derived from], 7.5[…received in Malaysia from outside Malaysia]

Resident status

Whole chapter

Employment income

2, 3, 5

Other income

Focus on dividend income, interest income, &rental income (skip) 1.5, 2.4

Business income

Study 1.2, all biz expenses and commencement of biz whole paper

(Skip) capital/revenue receipts, biz income derived from Malaysia, 3.2 in pg 6

Capital allowances

Skip whole IBA

Tax admin

Memorize 2. Tax returns (skip) pg 5 n 6