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. 5. Which of the following properties, all owned by Claudia, would likely enable her to claim a deduction for home loan interest? (1) A

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. 5. Which of the following properties, all owned by Claudia, would likely enable her to claim a deduction for home loan interest? (1) A property occupied by her son (2) A property occupied by her tenant (3) A principal residence of Claudia financed by a mortgage loan obtained from her employer (4) A property for her vacation purposes A) 3 only B) 1 and 3 only C) 1, 2 and 3 only D) 1, 2, 3 and 4 6. Which of the following statement is FALSE in relation to claiming of expenses under salaries tar A) The payment to the employment agency for introducing a job is not allowable. B) The payment of school fees to study for the HKICPA qualification, so as to maintain qualifications as an accounting manager, is not allowable. C) The payment of travelling from home to office is not allowable. D) The payment of annual subscriptions to professional associations is allowable, provided that the retention of membership in the body is a prerequisite of the employment. Vivian works as a lecturer at HKU SPACE. During the year ended 31 March 2019, she incurred the following expenses: Tuition fee for attending a PhD course organised by the University of $30,000 Hong Kong 7. Examination fee for the above PhD course $6,000 Books for preparing for the examination $1,500 How much can she claim for self-education expenses in the year of assessment 2018/19? A) $6,000 B) $7,500 C) $36,000 D) $37,500 . 5. Which of the following properties, all owned by Claudia, would likely enable her to claim a deduction for home loan interest? (1) A property occupied by her son (2) A property occupied by her tenant (3) A principal residence of Claudia financed by a mortgage loan obtained from her employer (4) A property for her vacation purposes A) 3 only B) 1 and 3 only C) 1, 2 and 3 only D) 1, 2, 3 and 4 6. Which of the following statement is FALSE in relation to claiming of expenses under salaries tar A) The payment to the employment agency for introducing a job is not allowable. B) The payment of school fees to study for the HKICPA qualification, so as to maintain qualifications as an accounting manager, is not allowable. C) The payment of travelling from home to office is not allowable. D) The payment of annual subscriptions to professional associations is allowable, provided that the retention of membership in the body is a prerequisite of the employment. Vivian works as a lecturer at HKU SPACE. During the year ended 31 March 2019, she incurred the following expenses: Tuition fee for attending a PhD course organised by the University of $30,000 Hong Kong 7. Examination fee for the above PhD course $6,000 Books for preparing for the examination $1,500 How much can she claim for self-education expenses in the year of assessment 2018/19? A) $6,000 B) $7,500 C) $36,000 D) $37,500

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