2 SECTION A All questions are compulsory BUSI2089-E1 1. Fenny, an Indonesia national, has just commenced employment with EagleWare Sdn Bhd (a tax resident company in Malaysia), as the Regional Marketing Director, with effect from 1 August 2019. She has signed a two-year contract with the company from 1 August 2019 to 31 July 2021. EagleWare Sdn Bhd (ESB) involves in manufacturing of sports equipment and it has many manufacturing plants across the ASEAN region. During the period from 1 August 2019 until 31 December 2019: 1. Her gross salary is MYR15,000 per month. ESB contributed MYR3,000 per month to the Employment Provident Fund while she contributed 11% to the fund. 2. She received entertainment allowance of MYR2,000 per month. She spent MYR13,000 to entertain her business clients during the year. 3. ESB paid child care allowance of MYR1,500 per month for her daughter, 13 years old. 4. ESB paid MYR22,500 of her daughter's tuition fees at an international school. 5. A mobile phone at a cost of MYR2,300 was provided to her by ESB. In addition, ESB paid MYR2,750 for her mobile phone bill. The mobile phone billing is registered under ESB's name. 6. A new Honda CRV at a cost of MYR165,000 together with fuel amounted to MYR2,800 was provided to her by ESB. She contributed MYR200 and MYR100 per month for the car used and fuel respectively. She employed a driver at a salary of MYR2,000 per month and fully reimbursed from ESB. 7. She received parking allowance of RM500 per month. 8. A fully furnished bungalow with a monthly rental of MYR5,500 (including furnishing rental of MYR1,000) was provided to her by ESB, together with a servant with a salary of MYR900 per month. 9. Medical expenses paid by ESB for her and her child amounted to MYR2,100 and MYR1,700 respectively. 10. ESB paid MYR3,900 and MYR21,000 for the air ticket and subsistence costs respectively for her to attend trade fair in Japan from 1 December until 21 December 2019. BUSI2089-E1 continued on next page