The exam is around the corner and the following would be the hot areas for the coming ACCA ATX exams. Preparing for ACCA ATX Dec exams is not an easy task.
You need to be aware that this sitting there is a team of examiners and no longer based on one single examiner.
This means that exam questions will be mixed.
Do remember - this time the exam is Q1 - 35; Q2 - 25; Q3 - 20; Q4 - 20.
You should have covered all the basic incentives - RA, ITA, PS, Export, R&D, Agricultural allowance. Technical article on this issues are HOT.
In the case of RPGT, do cover the idea of leases, options, death transfers and also transfer using shares based settlement.
It is possible for partial sale scenario for RPGT.
In terms of individual - focus on gratuity, compensation for loss of office, employment vs professional, Professional Indemnity Insurance, ESOS, Public entertainer WHT, Working on ship, tax borne by employer.
In terms of foreign tax - cover WHT, Bilateral and Unilateral relief, Labuan taxation.
In terms of corporate tax scenario
- Financing of business
- Restructuring - merger or acquisition scenario
- Group relief
- Derivation of income consideration
- Treatment of income / cost
- Argument for taxability of a source of income
- Stamp duty for share valuation
- Controlled sales
- Inter-group asset sale - property
In terms of GST
- GST invoice timing
- De minimis rule
- Capital goods adjustment
- Importation
In terms of special tax situations
- LLP
- IHC
- Unit trust
Other area
- Rental treatment for investment property
- Capitalised interest treatment - guideline by IRB for MFRS 123
- Investment property treatment - guideline by IRB for MFRS 140
- Anti-avoidance; focus on settlement
- Transfer pricing - methods used by IRB.
Jpro will be starting the classes for March 2019 ACCA ATX exams by Dec 16, 2018.
The class covers over 250+ question practice and also specialised notes that manage each area of knowledge.
The coverage for past year papers - 100% of all past papers is done.
Sign up for classes for all professional papers - www.jprotraining.com
-
You need to be aware that this sitting there is a team of examiners and no longer based on one single examiner.
This means that exam questions will be mixed.
Do remember - this time the exam is Q1 - 35; Q2 - 25; Q3 - 20; Q4 - 20.
You should have covered all the basic incentives - RA, ITA, PS, Export, R&D, Agricultural allowance. Technical article on this issues are HOT.
In the case of RPGT, do cover the idea of leases, options, death transfers and also transfer using shares based settlement.
It is possible for partial sale scenario for RPGT.
In terms of individual - focus on gratuity, compensation for loss of office, employment vs professional, Professional Indemnity Insurance, ESOS, Public entertainer WHT, Working on ship, tax borne by employer.
In terms of foreign tax - cover WHT, Bilateral and Unilateral relief, Labuan taxation.
In terms of corporate tax scenario
- Financing of business
- Restructuring - merger or acquisition scenario
- Group relief
- Derivation of income consideration
- Treatment of income / cost
- Argument for taxability of a source of income
- Stamp duty for share valuation
- Controlled sales
- Inter-group asset sale - property
In terms of GST
- GST invoice timing
- De minimis rule
- Capital goods adjustment
- Importation
In terms of special tax situations
- LLP
- IHC
- Unit trust
Other area
- Rental treatment for investment property
- Capitalised interest treatment - guideline by IRB for MFRS 123
- Investment property treatment - guideline by IRB for MFRS 140
- Anti-avoidance; focus on settlement
- Transfer pricing - methods used by IRB.
Jpro will be starting the classes for March 2019 ACCA ATX exams by Dec 16, 2018.
The class covers over 250+ question practice and also specialised notes that manage each area of knowledge.
The coverage for past year papers - 100% of all past papers is done.
Sign up for classes for all professional papers - www.jprotraining.com
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