Taxation Of Property Transactions In Malaysia by Arjunan Subramaniam | 2023

Taxation Of Property Transactions In Malaysia by Arjunan Subramaniam | 2023 

• Focused discussion on taxation of property transactions.
• Detailed explanation on the scope, limits and operation of the concept “adventure in the nature of trade”.
• Provides essential guidance on whether a property transaction is subject to real property gains tax or income tax.
• Discusses transfers of property within the taxpayer’s business, taxation of real property companies, and treatment of rent as business income.
• Case studies highlight important and illustrative points of facts and law.
• Easy and practical presentation of the text and case studies facilitates quick yet clear understanding.
• Written by an experienced tax lawyer who is a former Assistant Director of the Inland Revenue Board of Malaysia. 

1. Introduction
2. The Scope of “Trading” and “Adventure in the Nature of Trade”
3. Transfers of Property within Taxpayer’s Business
4. Real Property Companies
5. Case Study: Natasri Sdn Bhd v Director General of Inland Revenue
6. Case Study: Ketua Pengarah Hasil Dalam Negeri v Sin Seng Bee Transport Sdn Bhd
7. Case Study: International Naturopathic Bio-Tech (M) Sdn Bhd v Ketua Pengarah
8. Hasil Dalam Negeri
9. Case Study: Ziranhao Sdn Bhd v Director General of Inland Revenue
10. Extracting of Timber and Sand: Whether Sums Taxable or Deductible
11. Taxation of Housing Developers and Contractors
12. Land Transactions in Money-Lending Companies and Purchase and Sale of Shares in Land Dealing Companies
13. Rent as Business Income 

About The Authors of Taxation Of Property Transactions In Malaysia:

At Shanker, Arjunan & Chua, Arjunan Subramaniam is a seasoned tax professional with a depth of knowledge in the subject of taxation. He worked as a Tax Director at a global accounting company after serving as an Assistant Director General at the Malaysian Inland Revenue Department before to entering private practise. Additionally, he is the author of A Practical Guide to Income Tax and Customs Duty Appeals, the Malaysian Stamp Duty Handbook, and the Malaysian Real Property Gains Tax Handbook.