0110 B415F Salaries tax

0110 B415F Salaries tax - 11 B415F Salaries tax 1 22...

Info iconThis preview shows pages 1–8. Sign up to view the full content.

View Full Document Right Arrow Icon

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: 11 B415F Salaries tax 1 22 Objectives n Discussions mainly on QP questions Enhanced QP module D Taxation n Assuming knowledge of Taxation I Taxation is examinable 33 Contents n QP questions: n Sept 2005 question 3: Revision n Feb 2007 question 6: Salaries/ Profits Tax n May 2008 question 4: Chargeability May 2004 question 2 n Sept 2007 questions 3/ 6 Housing/ Home loan interest 44 Contents n Feb 2009 question 5 S9A: Service Companies n Recognised Retirement Scheme n Seafarers & aircrews 55 Sept 2005 question 3: Revision n Calculation of rental value: Rent refund treatment Not include part time income No deduction for self education expenses 66 Feb 2007 question 6 n Salaries/ Profits Tax n S11D (a): Income deemed to have received if: Made available to him; Dealt with on his behalf; or Dealt with according to his directions 77 Feb 2007 question 6 n Salaries/ Profits Tax n S12(1)(a): Outgoings and Expenses Deductible if incurred: Wholly, exclusively and necessarily Other than of a domestic, private or capital nature 88...
View Full Document

This note was uploaded on 03/11/2010 for the course BBA B415 taught by Professor Mrli during the Spring '10 term at Academy of Art University.

Page1 / 18

0110 B415F Salaries tax - 11 B415F Salaries tax 1 22...

This preview shows document pages 1 - 8. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online