BTW3153 · Monash University
Income tax law
- Credit points
- 6
- Level
- 3
- Workload
- ≈ 12 h / week
- Faculty
- Business and Economics
What it covers
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.
Assessment
| Task | Type | Weight |
|---|---|---|
| 3 - Examination | Examination | 50% |
| 2 - Quiz / Test | Quiz / Test | 15% |
| 1 - Written | Written | 35% |
When and where
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Malaysia | On-campus |
| Second semester | Malaysia | On-campus |