bac 4644 assignment sem 47
TRANSCRIPT
-
8/4/2019 BAC 4644 Assignment Sem 47
1/5
MULTIMEDIA UNIVERSITY
Cyberjaya Campus
ASSIGNMENT
FIRST TRIMESTER, 2011/2012 (SEMESTER 47)
BAC 4644 ADVANCED TAXATION
Date: 02 August 2011
ASSIGNMENT INSTRUCTIONS TO STUDENT
1) Attempt the assignment using your own words to present the arguments,
discussions and your views in a cohesive and comprehensive manner.
References and authorities must be quoted where appropriate.
2) Each group shall comprise FIVE (5) members from any tutorial group
(an exception would be made for the last group only).
3) All assignments must be typewritten, stapled and tape bound (no ring
binding), and only one (1) hard copy together with a softcopy on a
Compact Disc (CD) must be submitted by hand.
4) Your assignment has no restriction on the number of pages but must
include a title page, a content page, reference page including the
assignment question and should be printed using font TNR, font size 12,
margins at 4 cm all round with 1.5 line spacing,
5) The first page MUST contain the following information:
a) Name of the universityb) Subject and code number
c) Name of lecturer in full
d) Group number
e) Name of the group leader on the first line and the student name,
ID number and the mobile contact number of each of the group
members, including the leader.
6) The assignment carries 100 marks and would constitute 20 percent of
your final examination grading.
7) The submission deadline is Monday, 5th September 2011.
-
8/4/2019 BAC 4644 Assignment Sem 47
2/5
ASSIGNMENT FIRST TRIMESTER, 2011/2012 SESSION (SEMESTER 47) BAC 4644 ADVANCED TAXATION
ASSIGNMENT
QUESTION 1
Identify ten (10) decided case laws in EACH of the following categories:
Taxability or non-taxability of receipts; and
Deductibility or non-deductibility of expenses
For each of the cases identified, indicate briefly the facts of the case, the
arguments advanced for the taxpayer and for the revenue and the decision of the
relevant appellate body.
In the case of any appeal from a lower appellate body, then identify the point of
law on which the appeal was made, and the decision at the relevant appeal courtsciting the grounds for the decision.
For each of the case chosen, express your considered opinion on the judgement
delivered in the context of the tax law and the business practice.
(50 Marks)Note:
Students are encouraged to use the CCH on-line case laws available at the MMUs Siti
Hasmah Library in respect of local cases; and the internet resources in respect of any foreign
cases.
Do not reproduce the case.
QUESTION 2
Discuss the impact of income tax incentives on selected specialised industries in
relation to the economic transformation of a country in the context of Malaysia,
both in the short term and long term.
(25 Marks)
QUESTION
Discuss aspects of international tax planning, tax avoidance and tax evasion and
the possible impact it would have on the national economy. Your discussionshould take into account the recent financial crisis in the international arena.
(25 Marks)
[Total: 100 marks]
End of assignment
2
-
8/4/2019 BAC 4644 Assignment Sem 47
3/5
ASSIGNMENT FIRST TRIMESTER, 2011/2012 SESSION (SEMESTER 47) BAC 4644 ADVANCED TAXATION
WARNNING ON PLAGIARISM AND COLLUSION
Plagiarism is using another persons materials, works, compositions, ideas,
statement, even style or expression whether published or not and passing theseoff as your own by failing to give appropriate acknowledgement. In academia, this
failure is viewed most seriously.
Collusion is the presentation of work which is the result in whole or in part of
unauthorized collaboration with another person or persons, other than with
members of your own group.
Students should practice professionalism and ethics by acknowledging work other
than their own when working on this assignment. Any works referred to should
therefore be duly acknowledged and given credit for, whether it is an idea or
statement. This is in preparation for your future role as a professional in yourchosen field.
Not acknowledging the source may be treated as cheating in terms of the
university rules and regulations as these amounts to plagiarism.
Take note that where it appears to the lecturer that there are reasonable grounds
for believing that the work submitted is not an original effort or that plagiarism
and /or collusion has occurred, the lecturer has the right to award a lower mark
than would otherwise have been awarded if the submitted assignment or report
had been an original work, or in exceptional cases, to reject the work outright, and
accordingly award no marks for the work submitted (the terms work,
assignment and report are used interchangeably in this context).
The decision of the lecturer in the award of the marks for the work submitted is
final and there is no appeal against such marks awarded will be entertained.
ooooo
3
-
8/4/2019 BAC 4644 Assignment Sem 47
4/5
ASSIGNMENT FIRST TRIMESTER, 2011/2012 SESSION (SEMESTER 47) BAC 4644 ADVANCED TAXATION
STATEMENT BY STUDENT OR GROUP LEADER
[Note: this statement must be attached to the assignment submitted]
1) I have read the universitys statement on cheating and plagiarism, asdescribed and have understood its meaning and implications.
2) This assignment is an original work and has not previously been
submitted in this or as part of another unit/subject/course;
3) I /We have taken proper care of safeguarding this work and made all
reasonable effort to ensure it could not be copied;
4) I/We acknowledge that the assessor or lecturer of this assignment may
for the purposes of assessment, reproduce the assignment and:
a. Provide the materials to another member of the faculty; and/or
b. Communicate it to the universitys plagiarism checking service
(which may then retain a copy of the assignment on its database for
the purpose of future plagiarism checking);
5) I/We understand the consequences for engaging in plagiarism as
described in university rules and regulations;
6) I/We certify that I/We have not plagiarized the work of others or
participated in unauthorized collusion when preparing this
assignment; and
7) If I/We am/are fully aware that if the lecturer has reasons to believe
that the work submitted is not an original effort or that plagiarismand /or collusion has occurred, the lecturer has the right to award a
lower mark than would otherwise have been awarded if the submitted
assignment or report had been an original work, or in exceptional
cases, to reject the work outright, and accordingly award no marks for
the work submitted.
8) I/We further acknowledge that the decision of the lecturer in the
award of the marks for the work submitted is final and there is no
appeal against such marks awarded will be entertained.
Signature....................................................
.....................................................................
Name of Student or Group leader and Student ID number
Date
4
-
8/4/2019 BAC 4644 Assignment Sem 47
5/5
ASSIGNMENT FIRST TRIMESTER, 2011/2012 SESSION (SEMESTER 47) BAC 4644 ADVANCED TAXATION
Addendum 1
Marks will be allocated in the appropriate instances as follows:
Description of marking criteria
1 Contents and structure 45
Relevance
Application of the law
Depth and breadth of the topic discussed
Accuracy law and facts
2 Concept 30
Analytical thinking
Balanced critical thinking Originality of thoughts
Well developed arguments
3 Presentation 15
Framework
Organized flow
Fluency and prose
Grammar
Spelling
4 Reference 10
Range of source
Relevancy of sources
Citation protocol
Total marks 100
5