A XYZ Sdn Bhd provides bookkeeping services and has consistently invoiced its clients a total of RM35.000 per month since 2015. Due to its prudent management, XYZ Sdn Bhd has accumulated a sizeable surplus of funds. In October 2019, XYZ Sdn Bhd decided to use these funds to acquire a commercial building which in turn generated a monthly rental income of RM8.000 from November 2019. XYZ Sdn Bhd has a financial year ending on 31 December Discuss the liability of XYZ Sdn Bhd to register under Service Tax Act 2018. (3 marks) XYZ Sdn Bhd managed to secure four new clients in 2020, including its first overseas client based in Singapore, and entered into service contracts with the new clients to provide its bookkeeping service which will be invoiced in the beginning of the months listed in the table below.XYZ Sdn Bhd's bookkeeping fees from each of the new clients is RM5,000 per month Client name Date Gorgeous Sdn Bhd February 2020 Singa Pty Ltd March 2020 Violet Sdn Bhd April 2020 Wowza Sdn Bhd August 2020 (ii) Discuss implications of the above addition invoicing on the liability of XYZ Sdn Bhd to register under the Service Tax Act 2018. (marks) iii) What are the implications if Violet Sdn Bhd is a wholly-owned subsidiary of XYZ Sdn Bhd? (5 marks) (iv) Assuming Violet Sdn Bhd is a wholly-owned subsidiary, describe the following if XYZ Sdn Bhd has a liability to register 1. The deadline for registration (1 mark) 2. The effective date of its registration. (1 mark) 3. The first taxable period and the deadline for the filing of the first service tax return. (2 marks) 4. The deadline to pay any service tax payable arising from the first service tax return. (1 mark)