Question 1 Ady is a manager of a well-known restaurant in Gombak. In the year 2019, besides receiving the normal monthly salary, he also received the following: a) Free food from the restaurant valued at RM1500. b) 3 pairs of suits worth RM6000 provided by the management. He is required to wear them on duty. c) Tips amounting to RM800 from customers who patronized the restaurant. d) A reward of RM4000 from a customer for the safe return of important documents left behind at the restaurant. e) A lucky draw prize in a form of a return air ticket for two to the Hawaii worth RM3000. The draw was made during the companys annual dinner. Required: Explain, with reasons, whether the above receipts are liable to tax or not.

Question 2 Encik Abdul Hashim is a salesman with an established pharmaceutical company. He travels all over Malaysia in the course of his duties and entertains his clients in order to sell his products. In the year 2012, Encik Hashim received a basic salary of RM2,500 per month, and monthly allowances of RM1,000 for travelling and RM1,000 for entertaining potential clients. Encik Abdul Hashim claimed the following deductions in his 2012 tax return: (i) RM7,800 in travelling expenditure supported by receipts (ii) RM5,200 in clients entertainment claims substantiated with receipts. Required: Compute the adjusted income from employment for the year of assessment 2012.

Question 3 Clary May, an employee from Sky High Sdn Bhd was provided with a Proton Perdana costing RM64,000. Fuel was also provided by the company to Clary. Compute her S13(1)(b) benefits if: a) She uses the car for a whole year b) She uses the car for 9 months c) The company did not provide fuel for the car d) The car is more than 5 years old.

car	fuel
A)
B)
C)
D)