Answer ALL questions below. 1. Explain why a car park is considered a plant in Ketua Pengarah Hasil Dalam Negeri v. Tropiland Sdn Bhd (2012) (Court of Appeal) [8 marks] 2. Explain the legal status of a partnership and compared to company in tax law. [8 marks] 3. Explain child in tax law and the conditions to apply for a tax relief that comes with a child. [8 marks] 4. Explain how a factory is an industrial building according to laws pertaining to capital allowances. [8 marks] 5. Describe instances whereby an assessment is considered final and conclusive by Revenue officials. [4 marks]