1-100 Flashcards
(31 cards)
1
Q
10
A
Connected Persons definition
2
Q
18
A
Schedule D
3
Q
19
A
Schedule E
4
Q
20
A
Schedule F
5
Q
21A
A
Excepted trade activities
6
Q
21B
A
Foreign dividends - 12.5%
7
Q
23A
A
Company residence
8
Q
25
A
Companies not resident in State (branch)
9
Q
29
A
CGT - Charging section
10
Q
29A
A
Temporary Non Residents CGT
10
Q
65
A
Case II/II Basis of Assessment
11
Q
66
A
Basis of Assessment - Commencement
11
Q
67
A
Basis of Assessment - Discontinuance
12
Q
71
A
Remittance Basis - Non Dom
13
Q
70
A
Case III - Basis of Assessment
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
87B
Write off debt - individual property developer
21
89
Valuation of Stock - Discontinuance
22
91
Post cessation receipt - Case IV
22
97(2)
Case V Deductions
23
97A
Pre-letting Expenditure
23
98
Short Premiums
24
98A
Reverse Premiums - treated as rent
