3- Milky Sdn Bhd, a company carrying on an inland fishing business constructed a store for tools and equipment in November, 2002. The building was completed and brought into use on 6 June, 2003. The company ends its accounts on 31/12 annually. On what year do you think the company can begin to claim the agriculture allowance? 4- Do we need to calculate the initial allowance for qualifying agriculture expenditure? - Yes b- No 5- Define qualifying forest expenditure