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This article examines the primary tax issues facing private clients in Malaysia, with particular regard to applicable regimes, exemptions and recent developments.
Seaport”) ruled that the Inland Revenue Board (“ IRB”) Introduction In the case of Seaport, the Johor Bahru High Court allowed a taxpayer's application for judicial review against the Director General of Inland Revenue (“ DGIR”). However, the Johor Bahru High Court did not quash the decision of the DGIR but instead, granted a prohibitory order to prohibit the DGIR from taking any steps to enforce its decision against the taxpayer pending further appeals on the High Court's decision and/or the determination of the merits of the DGIR's decision by the Special Commissioners of Inco...
To print this article, all you need is to be registered or login on Mondaq.com. Eligible small business owners may now be able to get a full or partial transfer duty and vehicle registration duty exemption in Queensland when they restructure their small business. Until recently, sole traders, partnerships and discretionary trusts who had business assets in Queensland were often unable to restructure their business due to the prohibitive transfer duty costs. Under a new administrative arrangement contained in Public Ruling DA000.16.1 issued by the Commissioner of Stat...