BTW3153

Malaysian taxation law

(BUS)

Ms Haemala Thanasegaran

6 points + Malaysia, first semester + Two 1-hour lectures and one 1-hour tutorial per week + Prohibition: BTC3150

Synopsis: The topics are similar to those covered by the equivalent Australian income tax law course AFW3150, but lectures and tutorials will concentrate on the legislation and case law which applies in Malaysia. 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%