1. Explain how a factory is an industrial building according to laws pertaining to capital allowances.

2. Provide instances whereby a taxpayer can claim child relief according to Section 48(1) of the Income Tax Act 1965.

3. Explain the form of company which is recognized as a Small and medium enterprise (SMEs) as stated in the Accelerated Capital Allowance (Plant and Machinery) Rules 2008

Explain the following

Non-resident contractor

Services under a contract

Professional services

Contract project

4. Outline the responsibilities of the compliance officer or partner for income tax purposes in a Limited Liability Partnership.