(a) Transgain Sdn Bhd is a toy manufacturer that caters to both local and export markets. The company has registered to collect sales and services tax (SST) based on the Sales and Services Tax Act 2018. Below are the selected transactions that occurred in the April 2015. Sale of toys worth RM200,000 to Anytime Ltd (a company based in Korea). Sale of toys worth RM10,000 to Lovely Sdn Bhd ( a local company based in Selangor). Sale of a company car to a local second hand dealer. Required: (i) Explain briefly the scope of charge for Sales and Services Tax (SST). State the conditions that need to be satisfied before SST can be charged. (ii) Determine whether or not all of the above transactions are subject to SST. Note: You should indicate by the use of the word nil any item referred to in the question for which no adjusting entry needs to be made in the computations.

(b) Bright Sdn Bhd (BSB), a resident company, trades in recycling products. BSB closes its accounts annually on 31 May, and in its year ended 31 May 2020, the company acquired the following assets: (i) Heavy machine The heavy machine was acquired for RM3,000 and used in BSBs business. (ii) Van A reconditioned van was acquired for RM130,000 to transport senior management. The van was not licensed as a commercial vehicle. (iii) Moulding machine On 3 January 2020, BSB bought a moulding machine from Wau Company, a company resident in Indonesia, for RM120,000. BSB paid an additional amount of RM10,000 for the machine to be installed in Malaysia in March 2020. Required: Compute the total capital allowances claimable by Bright Sdn Bhd for the above assets for the year of assessment 2020. Note: You should indicate by the use of the word nil any asset which does not qualify for capital allowances.

(c) Jalur Sdn Bhd (JSB) closes its accounts annually on 31 December. On 3 May 2020, the company disposed of a company car for RM60,000. JSB acquired the car on a hire purchase basis on 1 July 2017 for RM200,000 for use by the managing director. The residual expenditure brought forward at 1 January 2020 was RM10,000. Required: Calculate the balancing adjustment which arises for Jalur Sdn Bhd on the disposal of the car on 3 May 2020 for the year of assessment 2020. Note: You should indicate by the use of the word nil any item referred to in the question for which no adjusting entry needs to be made in the computations.