(a) The business profit of company operating in Labuan is being tax at a low fixed rate of 3% compared to 18%24% for other places in Malaysia. You are required to discuss the intended benefits on the different tax framework implementation in Labuan compared to other places in Malaysia. ( 6 marks) (b) For each of the following, justify the type of tax, identify the relevant tax authority and state sources of reference for the tax law. Johan makes a profit of RM300,000 from selling the property that he acquired 7 years ago. Rekha paid RM300 for dental treatment at a local clinic. ( 5 marks) (c) The followings are employment income received by the individual. For each of them, you are required to identify the scope of charge and justify the reason that the income is taxable in Malaysia. Support with the relevant section in the Income Tax Act (ITA) 1967. Jeyna works as retail manager for a boutique in Shah Alam. Kumar works as stewards with Air Asia Berhad covering the international flights. Leon works with Big Construction Berhad. He was assigned to supervise a development project in Dubai for 2 months during the year. (9 marks)