ACCA P6 Advanced Taxation course outline

Three (3) 65 mark tests and One Mock 100 marks

54 hours face to face

18 hours revision

Focus exam notes





Module 1

18 hours

























Test 1

2 hours

65 marks
























ACCA F6 Aspect

Computation of chargeable income

Basis period & change in accounting period

Self Assessments

Source of income S4 and expenses

Relief for capital expenditure


Tax incentives

Pioneer status

Investment Tax Allowance

Reinvestment Allowance

Research and Development Expenditure


Double Taxation agreement

Withholding Tax


Dividend and Interest


Other Tax Incentives

Cost of Acquisition of proprietary Rights

Cost of Acquisition of foreign owned company

Malaysian International Trading Co (MITC)

Export of Manufactured Goods & Agricultural Produce

Income Tax (Allowance for Increased Export) Rules 1999

Income Tax (Exemption No 9) Order 2002 – Export of services


Module 2

18 hours























Test 2

2 hours

65 marks






















Multimedia Super Corridor

Operational Headquarters(OHQ) in M’sia

International Procurement Centre(IPC)

Regional Distribution Centre (RDC)

Approved Food Production project (AFPP)




Leasing Companies

Investment Holding company, Listed IHC

Unit Trust, REIT,

Venture Capital Company


Anti Avoidance and tax evasion

Tax Audit

Transfer Pricing

Controlled Sales


Real Property Gain Tax (RPGT)

RPGT Computation

Real Property Companies

Stamp Duty


Module 3

18 hours















Test 3

2 hours

65 marks














Corporate Tax planning

Company as business vehicle

Interest restriction, group loss relief, transfer of business, Extraction of profit


Personal Tax planning

Cross Borders Activities

Personal Tax planning

Personal Finances




Mining Expenditure & Pros

Prospecting expenditure

Sales & Service Tax


Revision Module

 18 hours




Mock exam

 3 hours

100 marks plus 15 mins


Cover the above topics






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