3. Provide the gist of the decision of the judge in Ketua Pengarah Hasil Dalam Negeri v. Tropiland Sdn Bhd (2012) (Court of Appeal) [10 marks]

4. Explain the criteria for Premium for insurance on medical benefits can be allowed for personal tax relief under subsection 49(1B) of Income Tax Act 1967.[10 marks]

5. Explain what is a final and conclusive assessment. [10 marks]

Please give more explanation