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BTW3153 - Malaysian income tax law

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate Faculty of Business and Economics

Leader: Ms Haemala Thanasegaran


Malaysia First semester 2007 (Day)


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.


The learning objectives of this unit are to:


Written assignment : (up to 2,500 words): 20%
Examination (3 hours, open-book): 80%