Malaysia Manual of Capital Allowances and Charges

Taxation › Malaysia

Malaysia Manual of Capital Allowances and Charges

By Richard Thornton
CCH Malaysia January 2013

Specifications

ISBN-13
9789814359696
Publisher
CCH Malaysia
Publication
January 2013
Format
Paperback
Jurisdiction
Malaysia ? Countri(es) for reference only

Details

This book presents an in-depth and comprehensive exposition of the law with an extensive coverage of relevant case law decisions, public rulings, technical guidance issued by the Lembaga Hasil Dalam Negeri Malaysia (LHDNM) and the outcome of technical discussions held between the professional bodies and LHDNM.


Features:

  • In-depth and comprehensive coverage on the topic of capital allowances and charges
  • Various examples to illustrate the challenges in the area of claiming capital allowances
  • Extensive coverage of case law, public rulings, technical guidelines from LHDNM and technical discussions between professional bodies and LHDNM
  • Includes a chapter on limited liability partnership (LLP) which discuss on the tax status of a LLP and the claim of capital allowance
  • Includes a chapter on tax saving ideas such as the timing issues on incurring capital expenditure, ways of acquiring assets and its tax consequences, effects from partnership changes, etc.


Table of Contents

1. Qualifying Plant Expenditure

2. Eligibility for Initial and Annual Allowances

3. Small Value Assets and Short Life Assets

4.Assets Acquired under Hire Purchase or Islamic Finance

5. Assets used in Multiple Business Activities

6. Non-Commercial Motor Vehicles as Business Assets

7. Assets used Partly for Private or other Non-Business Purposes

8. Leased Assets and Assets Associated with Letting of Real Properties

9. Payments to Non-Residents and Withholding Tax

10. Qualifying Building Expenditure

11. Eligibility for Initial and Annual Allowances

12. Certain Buildings Treated as Industrial Buildings

13.Buildings used in Multiple Business Activities

14. Buildings used Partly for Private or Other Non-Business Purposes

15.Allowances for Lessors and Other Non-Business Owners

16. Qualifying Agriculture Expenditure

17. Eligibility for Agriculture Allowances

18. Qualifying Forest Expenditure

19. Eligibility for Forest Allowances

20. Meaning of Disposal

21. Date of Disposal

22. Disposal Value

23. Residual Expenditure

24. Balancing Adjustments and Withdrawal of Allowances on Disposal

25. Transfer and Transmission of Agricultural Assets

26. Agriculture Charges

27. Forest Charges

28. Disposals Subject to Control and Certain other Non-Arm’s Length Disposals

About the Author

Richard Thornton, Thenesh Kannaa

Out of stock
This title is currently unavailable for purchase.
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Save

Recommended

You may also be interested in these books:

More titles from Malaysia

View all
Malaysia Master Tax Guide 2015, 32nd Edition
CCH Malaysia

Malaysia Master Tax Guide 2015, 32nd Edition

Vincent Josef; Dr Veerinderjeet Singh
HKD 669.30
Malaysia: Withholding Taxes and the Implications of Double Taxation Agreements
CCH Malaysia

Malaysia: Withholding Taxes and the Implications of Double Taxation Agreements

KPMG
HKD 572.30
Tax Planning for Businesses in Malaysia
CCH Malaysia

Tax Planning for Businesses in Malaysia

Richard Thornton
HKD 426.80
Veerinder on Malaysian Tax Theory and Practice, 2nd Edition
CCH Malaysia

Veerinder on Malaysian Tax Theory and Practice, 2nd Edition

Dr Veerinderjeet Singh
HKD 523.80
Malaysia Master Tax Guide 42nd Edition 2025
CCH Malaysia

Malaysia Master Tax Guide 42nd Edition 2025

CCH Tax Editors
HKD 921.50
Thornton's Malaysian Tax Commentaries, 5th Edition
CCH Malaysia

Thornton's Malaysian Tax Commentaries, 5th Edition

Richard Thornton
HKD 533.50