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THE CHINESE UNIVERSITY OF HONG KONG School of Accountancy ACCT 3161 – Taxation (2 nd Term, 2010-2011) Assignment 5 Due Date: April 26, 2011 (Tuesday) 4:00 pm Individual assignment OR group assignment (Max 4 students per group) Question 1 Explain to what extent the following instruments are subject to stamp duty: (a) A contract of appointment made between a company and a consultancy firm whereby the company appoints the consultant as an investment consultant at a fee of $100,000 per month. (b) A contract for the sale and purchase of a block of land for a consideration of $40,000,000. A conveyance for sale was executed three months later. (c) A transfer form, a sold note and a bought note for the transfer of ordinary shares in a company registered in Hong Kong for a consideration of $300,000. (d) A tenancy agreement for one and a half years in respect of a fiat in Hong Kong containing the following terms (i) rent $10,000 per month (ii)
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This note was uploaded on 02/04/2012 for the course ACCT 3161 taught by Professor Kwong during the Spring '11 term at CUHK.

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