Faculty of Business and Economics

Monash University

Undergraduate - Unit

This unit entry is for students who completed this unit in 2012 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

FacultyFaculty of Business and Economics
OfferedSunway First semester 2012 (Day)
Coordinator(s)Ms Haemala Thanasegaran


The topics are similar to those covered by the equivalent Australian income tax law unit 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 goals associated with this unit are to:

  1. describe the taxation concept of income
  2. critically assess the major income and deduction components comprising taxable income
  3. identify the main taxable entitles and calculate how they are taxed
  4. analyse and apply the main administrative aspects of income tax law
  5. demonstrate an awareness of current income tax developments in Malaysia.


Within semester assessment: 20%
Examination (3 hours, open-book): 80%

Chief examiner(s)

Ms Haemala Thanasegaran

Contact hours

3 hours per week