BTC3153

Malaysian income tax law

(BUS)

Ms Helen Anderson

6 points + Two 1-hour lectures and one 1-hour tutorial per week + First semester + Clayton + Prohibition: BTC3150

Synopsis: Topics are similar to those covered by the equivalent Australian income tax law course BTC3150. Topics include background to the Malaysian legal and taxation systems; income for businesses, individuals, companies, partnerships and trusts; deductions; capital allowances (the Malaysian equivalent of depreciation); personal reliefs; tax incentives; the limited capital gains tax; tax administration and tax avoidance.

Assessment: Written: 10% + Examination (3.25 hours, open-book): 90%