What came out in Dec 2022 ACCA Atx exam

The exams are over for ACCA ATX Dec 2022 

The following is what was examined by the ACCA examiner for ATX (Malaysia) for the December 2022 exam cycle

Q1

• Deductibility of expenditure on new enhanced website and packaging
• Proposed sale of assets - RPGT; CA; treatment of assets for tax purpose
• Unlisted investment holding company
• Asset deal vs Share deal

Q2

• Share option treatment for employee
• Shares as inducement offer to join - income/capital?
• Share option deductibility of expenses for company
• Bonus share implication
• Treasury share treatment
• Treatment of expenses related to bonus share and other share issues

Q3

• Service tax treatment - long-term guest and other forms of sales
• Withholding tax 
• Place of business
• Whether there is a place of business

Q4

• RPGT acquisition date
• Construction / Renovation / Partial renovation and roof repair treatment
• Disposal computation
• Time limit for claims - ITA and travelling expenses

That was what came out for ATX(MYS) December 2022 exam cycle.