...Malaysia Income Tax Act 1967 Up to January 1, 2006 This document was downloaded from ASEAN Briefing (www.aseanbriefing.com) and was compiled by the tax experts at Dezan Shira & Associates (www.dezshira.com). Dezan Shira & Associates is a specialist foreign direct investment practice, providing corporate establishment, business advisory, tax advisory and compliance, accounting, payroll, due diligence and financial review services to multinationals investing in emerging Asia. 053e .FM Page 1 Thursday, April 6, 2006 12:07 PM LAWS OF MALAYSIA REPRINT Act 53 INCOME TAX ACT 1967 Incorporating all amendments up to 1 January 2006 PUBLISHED BY THE COMMISSIONER OF LAW REVISION , MALAYSIA UNDER THE AUTHORITY OF THE REVISION OF LAWS ACT 1968 IN COLLABORATION WITH MALAYAN LAW JOURNAL SDN BHD AND PERCETAKAN NASIONAL MALAYSIA BHD 2006 053e .FM Page 2 Thursday, April 6, 2006 12:07 PM 2 INCOME TAX ACT 1967 First enacted … … … … … 1967 (Act No. 47 of 1967) Revised … … … … … 1971 (Act 53 w.e.f. 21 October 1971) … PREVIOUS REPRINTS First Reprint … … … … … 1980 Second Reprint … … … … 1993 Third Reprint … … … … … 2002 PREPARED FOR PUBLICATION BY MALAYAN LAW JOURNAL SDN BHD AND PRINTED BY PERCETAKAN NASIONAL MALAYSIA BERHAD KUALA LUMPUR BRANCH 2006 053e .FM Page 3 Thursday, April 6, 2006 12:07 PM 3 LAWS OF MALAYSIA Act 53 INCOME TAX ACT 1967 ARRANGEMENT...
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...Lovely Professional University, Punjab Course Code COM354 Course Category Course Title TAX LAWS-II Courses with Numerical focus Course Planner 17055::Shikha Bhasin Lectures 4.0 Tutorials Practicals Credits 1.0 0.0 5.0 TextBooks Sr No T-1 Title Indirect Taxes Laws & Practice, Reference Books Sr No R-1 R-2 Other Reading Sr No OR-1 OR-2 OR-3 OR-4 OR-5 OR-6 OR-7 OR-8 Journals articles as Compulsary reading (specific articles, complete reference) Mohan Rajat "Service Tax Planning- Limits of Management Consultancy Services" [http://www.caclubindia.com/articles/service-tax-planning-limitsofmanagement- consultancy-services-4073.asp] , Thakur Pradeep & Dhawan Himanshi, "ED asks for CWG broadcast contract details" Times of India, Nov 11, 2010 [http://timesofindia.indiatimes.com/india/EDasks- for-CWG-broadcast-contract-details/articleshow/6904772.cms] , Bhalla Monish "Unprofessional Service Tax rules for certain professionals" on 04 November 2010 [http://www.caclubindia.com/articles/unprofessional-servicetaxrules-for-certain-professionals-7363.asp] , CA. Mohan Rajat "GST recent developments" [http://www.caclubindia.com/articles/gst-recent-developments-5308.asp] , Singh Kumar Dheeraj "Historical Background of VAT" [http://www.caclubindia.com/articles/historical-background-of-vat-1716.asp] , By Mahony,Megan , Journal of State Taxation. Nov/Dec 2012 Vol 31 Issue , P 15-18 4P- An recent activity related to sales Tax , By Piquado ,Paul , Federal register 10/22/2012, Vol 77 Issue 204 P 64468-64471-...
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... BLB1101 Semester 1 2014 Table of contents Topic Page number Unit rationale and learning outcomes 3 Calendars – lectures and tutorial workshops 4 Tutorial workshop exercises 5-11 Assessment information 12-23 Assessment tasks 12 Part 1 – VCAT and Applied law 12 Part 2 – VCAT and Contextual analysis 13 Hypothetical Case Studies 15 • Residential Tenancies List 15 • Planning and Environment List 18 • Anti-Discrimination list 20 Assessment criteria 22 Reading guide 24-28 Su Robertson, Unit Coordinator su.robertson@vu.edu.au 9919 1823 Unit rationale BLB1101 Australian Legal System in Context: • Provides you with a working foundation in the technical structure of Australian legal systems, using applied practical teaching and learning methods; • Exposes you to ways of making sense of Australian legal systems in a legal academic way using the themes of economics, sustainability, race and gender; • Inducts you in the ways of the lawyer, including appropriate language use and structure, ethics and legal professional behaviour, using reflective, applied and theory-based teaching and learning methods. Learning outcomes Upon successful completion of BLB1101, you will: • Be able to identify and understand the components of Australian legal systems, how these components intersect and interact, and how lawyers use these systems; • Be able to identify and use the language of law in the way of a legal professional; ...
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...ASSIGNMENT ONE MEDIA REPORT ANALYSIS (20%) Students are required to select one media report from the three reports provided on Blackboard under the assessment folder. Students are required to identify and analyse the legal issues arising in their chosen report through answering a series of questions. Students need to apply a similar approach to that used in the Topic 1 case study, ‘The Swimming Stadium’, to their chosen media report. Format of assignments Assignments cannot be handwritten and must comply with the following format requirements: • • • • • Document type: Word or pdf (pdf preferred); Font: Arial or similar font - no smaller than 12 point in size; Pages: Numbered in top or bottom margin; Spacing: Appropriate line spacing and paragraph spacing; and Margins: At least 2.5 cm top, left, right & bottom. Assignments which do not conform with the above requirements, without prior agreement of the unit coordinator, will either be returned to the student unmarked or will have marks deducted. Presentation Three marks have been allocated to the presentation of the assignment document. The following will be taken into account when allocating marks for presentation: • attachment of cover sheet (located on Blackboard under the 'Assessment' folder) must be attached to the assignment; • appropriate sentence structure; • correct grammar, spelling and punctuation; • consistent format; • appropriate use of headings and sub-headings; • within the acceptable word limit; and •...
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...| | | | | La Trobe Law School | | LST2BSL: INTRODUCTION TO BUSINESS LAW | | Subject Learning Guide Semester 12015Melbourne (Bundoora) and DandenongSubject Coordinator: Mr. N. Balu Rao | | ENQUIRIESMr. N. Balu RaoSenior LecturerLa Trobe LawLa Trobe UniversityVictoria 3083 | T 03 9479 2824E N.Rao@latrobe.edu.au | Table of Contents Subject Details 3 GENERAL DETAILS 3 ENROLMENT REQUIREMENTS 3 STAFF CONTACTS 3 SUBJECT DESCRIPTION 4 SUBJECT INTENDED LEARNING OUTCOMES (SILOS) 4 FACULTY GRADUATE CAPABILITIES 4 LEARNING ACTIVITY SUMMARY 4 ASSESSMENT AND FEEDBACK SUMMARY 4 LEARNING RESOURCES 5 STUDENT FEEDBACK ON SUBJECT SURVEY 5 ACADEMIC INTEGRITY 5 Schedule of Learning Activities 6 Session Plan: 6 Learning Activity Details 7 Lectures: (Weeks 1-12) 7 Seminars: (Weeks 2-12) 7 Assessment and Feedback Details 8 Learning Resources 11 Readings 11 Academic Language and Learning Unit (ALLU) 11 Learning Management System (LMS) 11 Library 11 Student Support Services 12 Learning Summary 12 SUBJECT INTENDED LEARNING OUTCOMES (SILOS) 12 FACULTY GRADUATE CAPABILITIES (FGCs) 12 Make the most of this subject 13 Work consistently 13 Practise legal problem solving 13 Participate in all the learning activities 13 Lecture notes 13 Allow sufficient time for study 13 Become a member of a private study group 13 Policies, Procedures and Guidelines 14 Academic Integrity 14 Special Consideration 14 Extensions, Late Submissions...
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...Bulgan Enkhbat Student ID:1201590046 China University of Geoscience (Wuhan) School of Environmental Studies Environmental Impact Assessment course Dr. YanPing Cui 崔艳萍 School of Environmental Studies Institute of Environmental Impact Assessment Final Report : Environmental Impact Assessment in Mongolia Bulgan Enkhbat Student ID Number : 1201590046 ( Master Student) 1 Bulgan Enkhbat Student ID:1201590046 Table of Content Introduction …………………………………………………………………… …..3-4 Environmental Impact Assessment Law of Mongolia ……………………………...4-6 Environmental Impact Assessment system In Mongolia ………………………….7-12 o Environmental Protection plan and Monitoring program………………………………………………………………… Conclusion………………………………………………………………………..12-14 Reference ……………………………………………………………………………15 2 Bulgan Enkhbat Student ID:1201590046 1. Introduction Mongolia is a landlocked country in east-central Asia. It is bordered by Russia to the north and China to the south, east and west. Ulaanbaatar, the capital and largest city, is home to about 45% of the population. At 1,565,000 square kilometres (603,909 sq mi), Mongolia is the 19th largest and one of the most sparsely populated independent countries in the world, with a population of around 3 million people. It is also the world's second-largest landlocked country. The country contains very little arable land, as much of its area is covered by grassy steppe, with mountains to the north and west and the Gobi Desert to the south.Lifestyle...
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...924Lecture One Introduction to taxation law Tax formula, tax rates and tax offsets Administrative aspects of taxation Readings from Australian Taxation Law 2014 CCH (referred to in this lecture as “W”) Introduction to taxation law W 1-550; W1-310 to 1-620 Tax formula, tax rates and tax offsets W 2-000 to 2-040; W2-100 to 2-150 W2-200; W2-300 to 2-405 W2-500 to 2-520; W 2-640 Administrative aspects of taxation Tax rulings, tax returns and assessments:W30-000 to 30-025; W30-033 to W30-040; W30-055 to 30-104; W30-140 to 30-155 Tax appeal process: W31-300 to 31-700; W33-020 to 33-083; W33-095 1 What is a tax? Principles from High Court in MacCormick v FC of T (1983-84) 158 CLR 62 – a payment is a tax where: 1. it is a compulsory payment 2. the money is raised for public purposes 3. it is not arbitrary and is not a penalty 4. it is not a payment for services, and 5. it is contestable – can be challenged Taxes are imposed at three levels in Australia: Commonwealth, State and Local 2 Types of taxes 1. Income taxes imposed by the Commonwealth on income -- paid by individuals, companies etc 2. Property taxes – death duties, wealth tax (no longer in Australia) 3. Taxes on consumption – GST and customs duties by the Commonwealth, stamp duties by the States 4. Taxes on labour and land -- Pay-roll tax on wages and land tax on land (unless used for residence) – imposed by the States 5. Taxes imposed by local government, eg, rates on home owners 3 Australian Taxation System ...
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...judicial mode of tax collection. The third which is the main thrust of this question will outline the four non-judicial modes of tax collection. Under the law, the commissioner can collect tax only when the tax is due. And tax becomes due under different circumstances. For a tax payer subject to self-assessment under s. 78, the due date is when he files his assessment with the commissioner. Under s 72(7) the commissioner may demand tax earlier than the basis period where the tax payer dies during the basis period or becomes bankrupt or is wound-up or goes into liquidation, or is about to leave Ghana indefinitely or is about to cease activity in Ghana, under those circumstances, the due date is the date the commissioner shall specify in the notice demanding the tax. For those who pay tax by installment, their due date is the date each installment is due as provided under division III of part X of chapter 1. For everybody else, the due date is within 30 days of the date of service of the notice of assessment. Where the tax is due as explained above, the amount due is treated in law as a debt due to the commissioner. The CIT may sue to recover it. Apart from the court, several other methods of recovery are available, normally referred to as non-judicial methods. The law specifically provides for the following: 1. Collection of Tax by distress: Under section 136 of Act 592, the CIT can distrain the movable property of a tax debtor by issuing an order in writing specifying...
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...2011-2012 De La Salle University, Manila Business Law Atty. Antonio Ligon Professor Introduction Japan, being an industrial nation, ranks high in the world in terms of competitiveness and safety. The purpose of this study is to present an investigation and inquiry into Japan’s measures on Health and Safety for their workers; including their policies, implementing government agencies, and results; as compared with the measures taken in our country. It also aims to identify areas where we can gain knowledge of Japan’s measures to keep their workers safe and healthy. This study also seeks to see where Japan is and how far it is from our country in this matter, what their strengths are and where we can improve on. The significance of this study is that it tackles an issue where our country continues to lag behind industrialized nations like Japan. The continued number of work-related accidents in our country affects millions of workers who continue to be at risk due to poor working conditions. The study aims to draw recommendations that will help our government policy makers in strengthening areas that we need to improve on. Contents Health and Safety Measures for Workers in Japan i Introduction ii Study 1 Background 1 Policy and Legislation 1 Industrial Accident Prevention Organization Law (enacted 1964) 1 Industrial Safety and Health Law 1 Working Environment Measurement Law 1 Pneumoconiosis Law 2 Ordinances 2 11th Industrial Accident Prevention...
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...context Assessment Task 2 – Written Report 31470/02 By Kim-hung PUN Student number E0574958 All terms mentioned in this text that are known to be trademarks or service marks have been appropriately capitalised. Use of a term in this text should not be regarded as affecting the validity of any trademark or service mark. © Open Colleges Pty Ltd, 2014 All rights reserved. No part of the material protected by this copyright may be reproduced or utilised in any form or by any means, electronic or mechanical, including photocopying, recording, or by any information storage and retrieval system, without permission in writing from the copyright owner. Printed in Australia Instructions Once you feel confident that you have covered the learning materials for this unit, you are ready to attempt this assessment. To complete the assessment, please create a new Microsoft Word document and type your answers to each question or task in this document, noting the question number from the assessment. Alternatively, you can download a Microsoft Word copy of this assessment from the relevant Study Period of your course in OpenSpace. To help Open Colleges manage your assessment, please use the following file naming convention when you save your Microsoft Word document. Your file should be named and saved to your computer’s hard drive using your [student number]_[assessment number].doc. For example 12345678_21850a_01.doc Assessment submission When you are ready to submit your assessment, upload...
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...Education, Law, & Legal Issues, Policies & Procedures. Study Guide The study guide shows you how to move through the SPED Law and Legal issues Course in six weeks. You will want to tailor the weekly activities to your personal schedule and time commitment. Section Read View Study Activities Getting Ready to Pass Be sure you can access: 1. Course of Study (COS) 2. Learning Resources: Vital Source Text: Henley, M. R., Ramsey, R. S., & Algozzine, R. F. (2009). Characteristics of and strategies for teaching students with mild disabilities (6th ed.) UWillTeach Courses 3. External Websites: ParentCenter Hub IRIS Resource Locator 1. Watch the Welcome Video 2. Review the course competencies: Historical and Philosophical Foundations of Special Education Professional and ethical Practice Characteristics of Individuals with exceptional Learning Needs Special Education Law and Ethical Issues Special Education Policies and Procedure Connect with Course Mentors Email links: Dr. Amy Hughes x4920 Dr. Lynn Renz Brogan x4110 Set up a binder or online writing space for your Special Education Resource Manual Section Read View Study Activities Section 1 Historical Overview: Societal and Historical Issues, Landmark Court Cases and Laws Free Appropriate Public Education (FAPE) TEXT: Characteristics of Teaching Students with Mild Disabilities (Vital Source) Read: Chapter 1 Foundations...
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...No. Information on Every Subject 1. Unit Name: Physics I 2. Code: FHSP1014 3. Classification: Major 4. Credit Value: 4 5. Trimester/Year Offered: 1/1 6. Pre-requisite (if any): No 7. Mode of Delivery: Lecture, Tutorial, Practical 8. Assessment System and Breakdown of Marks: Continuous assessment: 50% - Theoretical Assessment (Tests/Quizzes/Case Studies) (30%) - Practical Assessment (Lab reports/Lab tests) (20%) Final Examination 9. 10. 50% Academic Staff Teaching Unit: Objective of Unit: The aims of this course are to enable students to: • appreciate the important role of physics in biology. • elucidate the basic principles in introductory physics enveloping mechanics, motion, properties of matter and heat. • resolve and interpret quantitative and qualitative problems in an analytical manner. • acquire an overall perspective of the inter-relationship between the various topics covered and their applications to the real world. • acquire laboratory skills including the proper handling and use of laboratory apparatus and materials. 11. Learning Outcome of Unit: At the end of the course, students will be able to: 1. Identify and practice the use of units and dimensional analysis, uncertainty significant figures and vectors analysis. 2. Apply and solve problems related to translational and rotational kinematics and dynamics in one and two dimensions. 3. Apply and solve problems related to the...
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...Australian School of Business School of Taxation and Business Law LEGT 2741 BUSINESS ENTITIES TUTORIAL GUIDE SESSION ONE 2012 1 LEGT 2741 BUSINESS ENTITIES Tutorial Guide TUTORIALS PURPOSE The purpose of the questions in the tutorial guide is to help interpret and apply the lecture material. Additionally, the tutorial problems and questions also allow you to practice for the final exam which will consist of similar questions. Note: there will be no answers given out to the tutorial questions or past exam papers in class or posted to Blackboard. The purpose of the questions is to allow you to apply the course material and gauge your own level of competence. Simply giving you the suggested answers will defeat this purpose. It is your responsibility to attend tutorials prepared so that you can gauge your own level of competence and are able to contribute to class discussion. However, if you are uncertain and wish to explore a topic further or test your understanding of past exam questions, please do not hesitate to consult with your tutor or lecturer. The purpose of this tutorial guide is also to allow students to develop the skills (both verbal and written) necessary to analyse problems which may arise in practice. The guide is designed to allow each student to reach the goal of being able to apply theory, knowledge and problem solving technique to fact situations that may arise in company law. It is essential that students learn to select the important issues...
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...prison because of the bank fraud charge.” (Reference #4) “They were charged with hiding over $2.3 billion dollars’ worth of debt in the company,” (Reference #4) as well as stealing from there investors. John became so greedy with the money he was taking, that his son became worried about it and tried to limit him to only taking out one million a month. The prosecution had two witnesses that they used in order to bring down the Rigas’, and they were Adelphia executives, James Brown and Karen Crosniak. They testified and tried to say that they weren’t aware of what they were doing, but ignorance of the law doesn’t mean you can get away with what you do. The effects of what they did have impacted the company so much that they had to move to a new location, and they operate under bankruptcy protection. There are many ethical issues that pertain to this issue, as well as many laws that were broken. First, what some call “creative accounting”, this is when a company tries to do something with their accounting reports to make the company look very profitable so that they can attract new investors. This is a big ethical issue because it deceives people into thinking they are investing well, when in the end they will probably lose it all. Adelphia partook in these practices and tricked a lot of people into believing that they were profitable. Another ethical issue faced in this scandal was that of improperly spending the company’s money. John Rigas went on a spending frenzy wasting...
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... | |By the end of this lecture, you should be able to | | | | |● |Describe sources of Hong Kong tax law and its features | |● |Identify major kinds of income tax, estate duty and stamp duty | |● |Explain the power of Inland Revenue Department to obtain returns and information | | | | |Readings: | | | |Assigned reading | | | |● |Chapters 1 and 7 of Dora Lee & Ho Chi Ming, Advanced Taxation in Hong Kong (Textbook) | | | | | |...
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