1. Serve plus SB has installed a cutting machine in the klang factory for RM 120 000.

The cost of preparing a site for such installation of machine amounted to RM 10,000.
Calculate QPE

2. The principal activity of sedap makan SB is the manufacturing of instant noodles. In

april 2013the company rent a space and renovation that place cost of RM80,000 and
the machine cost of RM 20,000
Compute the allowances due to Sedap makan SB under Schedule 3 of the Income
Tax Act 1967 (as amended) for the relevant years of assessment, up to and including
the year of assessment 2014
3. Company A, a manufacturer of plastic products, disposed off a machine to its whollyowned subsidiary, Company B, on 27 May 2005 for RM 40,000. The machine was
purchased by Company A on 30 April 2002 for RM 800,000. Both companies used the
machine in their business operations and close their accounts on 31 Dec each year.

4. State the condition to claim CA

Conditions
(a) The person carrying on a business has incurred qualifying capital
expenditure on plant and machinery during the relevant basis period
for the year of assessment
(b) The asset was used for the purposes of the business during the
relevant basis period for the year of assessment
(c) In the case of an initial allowance under Para 10-12 of schedule 3, the
person has incurred qualifying plant expenditure during the relevant basis
period and was either the owner of the asset at the end of the basis
period; or if the asset was disposed of during the relevant period, he was
the owner of the asset, and it was in use for the purposes of the business
prior to its disposal.
(d) In the case of an annual allowance under Para 15-16A, the
person has incurred qualifying plant expenditure in relation to an asset
and at the end of the relevant period for a year of assessment he was the
owner of the asset and it was in use for the purposes of the business.