BTW3153

Malaysian income tax law ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Ms Haemala Thanasegaran

Offered:
Malaysia First semester 2005 (Day)
Malaysia SA-02 2005 (Day)
Malaysia Summer 2005 (Day)

Synopsis: The topics are similar to those covered by the equivalent Australian income tax law course BTC3150, 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 assignment : (up to 2,500 words): 20% + Examination (3 hours, open-book): 80%

Prohibitions: BTC3153