BTW3153 - Malaysian income tax law - 2017

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate - Unit

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


Business and Economics

Organisational Unit

Department of Business Law and Taxation


Professor Jeyapalan Kasipillai

Unit guides



  • First semester 2017 (Day)


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: 80%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

Chief examiner(s)