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* Includes 15 minutes of reading time
Note:
- For Personal Taxation and Business Taxation papers, candidates are allowed to bring the Income Tax Act 1967 as reference during the examination.
- For Advanced Taxation 1, Revenue Law and Advanced Taxation 2 papers, candidates are allowed to bring the following Acts as reference during the examination:-
a) Income Tax Act 1967
b) Real Property Gains Tax Act 1976
c) Stamp Act 1949
d) Promotion of Investments Act 1986
- For Company and Business Law paper, candidates are allowed to bring the Compananies Act 2016 as reference during the examination. (Note: The above acts should not include overviews and commentaries. The Acts should be clean copies and any written notes or quotation of case laws are disallowed)
- Questions for the June 2019 examinations will be based on updated legislation as follows: a) Finance Act 2018
b) Income Tax Act 2018
c) Labuan Business Activity Tax 2018
d) Public Rulings & Gazette Orders issued up to 31 December 2018
- Question may be set based on reference to recent articles and case law decisions published in the Tax Guardian
- Please refer to the Student Guide, Clause 5 on page 12, which states that ‘If the student does not attempt any examination paper for a continuous period of 3 years the student will be deregistered following the end of the 3rd year’.
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