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1. What is the basis period of the following taxpayers?

No.	Taxpayers	Basis period
1	Sole proprietors
2	Company
3	Trust
4	Individual partners in a partnership
5	Employees
6	Co-operative
7	Clubs
8	Deceased persons
9	Trade association

2. Dermatological Sdn Bhd carries on a beauty business and closes its account on 31 August annually. What is the YA for the basis period from 1.9.2018 to 31.8.2019?

3. Alex is an employee of Taylor University. What is his basis period for YA 2019?

4. Da Vinci closed his account at 31.5 annually. What is the basis period of the company for YA2019?

5. Simon had derived employment income, dividend income and rental income for YA 2019. What are the basis period and the relevant section of the Act for each of the above incomes?

6. Mr. Kenny and his wife, Ms Roses income for the year ended 31 December 2019 are as follows:

Mr Kenny:	RM
Salary	360,000
Dividend income single-tier	6,000
Interest income from fixed deposit place with Lembaga Tabung Haji	8,500
Rental income house rented to friend for a year	20,000
Royalty income from publication of recording tapes	90,000
Quit rent	150
Assessment	600
Repair of house - rented to friend	1,500
Donation by cash to an approved institution	2,000

Ms. Rose:	RM
Salary	180,000
Dividend income tax exempt	2,500
Interest income from loan to friends	3,000
Royalty income from translation of literary works approved by the Minister	35,000
Cash donation to approved institution	1,300

Required:

Compute the Total income for the year of assessment of 2019 for

1. Mr. Kenny and (b) Ms. Rose

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