BTC3153

Malaysian taxation law

(BUS)

Ms Helen Anderson

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

Synopsis: 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: Assignment (1000 words): 10% + Examination (3 hours, open-book): 90%