1-100 Flashcards

1
Q

10

A

Connected Persons definition

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2
Q

18

A

Schedule D

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3
Q

19

A

Schedule E

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4
Q

20

A

Schedule F

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5
Q

21A

A

Excepted trade activities

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6
Q

21B

A

Foreign dividends - 12.5%

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7
Q

23A

A

Company residence

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8
Q

25

A

Companies not resident in State (branch)

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9
Q

29

A

CGT - Charging section

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10
Q

29A

A

Temporary Non Residents CGT

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10
Q

65

A

Case II/II Basis of Assessment

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11
Q

66

A

Basis of Assessment - Commencement

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11
Q

67

A

Basis of Assessment - Discontinuance

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12
Q

71

A

Remittance Basis - Non Dom

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13
Q

70

A

Case III - Basis of Assessment

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14
Q

73

A

AA - Loans to avoid remittance

15
Q

75

A

Case V - Basis of Assessment

16
Q

76A

A

CT - Profits calculated based on accounting

17
Q

77

A

Rules for computation - 77(6A) - I/R DTR ded

17
Q

79

A

Foreign Exchange (FX) Rules

18
Q

81(2)

A

Case I Deductions

19
Q

82

A

Pre-trading expenses

19
Q

83

A

Expenses of Management

20
Q

87

A

Treatment of debt write offs

20
Q

87B

A

Write off debt - individual property developer

21
Q

89

A

Valuation of Stock - Discontinuance

22
Q

91

A

Post cessation receipt - Case IV

22
Q

97(2)

A

Case V Deductions

23
Q

97A

A

Pre-letting Expenditure

23
Q

98

A

Short Premiums

24
Q

98A

A

Reverse Premiums - treated as rent