1. Mr. James, is a British citizen working with a multinational company based on Shah Alam. He entitled for residential status. The following information is regarding his leave passage in year 2019. Identify Mr. James Benefit in Kind and chargeable income from this leave passage.

January 2019	Leave passage to Melaka	RM 2,000
May 2019	Leave passage to UK	RM 10,000
July 2019	Leave passage to Sabah	RM 4,000
July 2019	Leave passage to Kedah	RM 2,500
December 2019	Leave passage to Sarawak	RM 5,000

(4 Marks)

2. Abdullah, a Malaysian tax resident, is married to Siti. Abdullah is employed by Kejora Sdn Bhd as an operations manager based in Malaysia. Details of his employment income and benefit provided by the company for the year 2019 are as follows:

1. A salary of RM144,000.
2. Leave pay RM 2,300
3. Bonus for 2 months
4. New car with fuel. Value of the car is RM 202, 000 together with driver.
5. Fully furnish bungalow.
6. Gardener monthly salary RM 800
7. Medical treatment for his children and wife RM1,500
8. Two leave passages to Langkawi Malaysia RM7,500
9. One leave passages to Kuching Sarawak, Malaysia RM5,000
10. One leave passages to Perak, Malaysia RM 4,000
11. Employees’ provident fund (EPF) contributions is 11%.

Siti is physically disabled after suffering a stroke. Abdullah and Siti has a 20-year-old son, Zaki. Zaki is pursuing a full-time degree at a local Malaysian university and received a full scholarship from a multi-national company in Malaysia for his university fees. Second child, Ziana is only 3 years old. Siti has no income.

Details of Abdullah’s other expenditure for the year 2019 are as follows:

1. Books purchased for his son of RM1,300.
2. Fees to Kindergarten RM 600
3. Sport Equipment for his own RM 760
4. Medical insurances for his own RM 3000
5. Basic supporting equipment for his wife RM 2,000
6. Parental care RM 900
7. Socso deduction 400

Required:

Compute the income tax payable by Abdullah for the year of assessment 2019. (30 Marks)