The expected answer for Mr Patel's excess tax paid is RM 8004 whereas Nisha's expected tax paid is RM 465.

Mr Patel first arrived in Malaysia from India in August 2012 to work for a Malaysian company. His wife, Nisha, is employed as a kindergarten teacher in Malaysia. Their twenty-year-old daughter is an undergraduate at a Curtin University in Perth Australia and their twelve year- old son attends the Sri KDU International School in Kota Damansara. The son's annual school fees of RM20,000 are borne by Mr Patel's employer. Nisha gave birth to a baby girl on 1 February 2017 Throughout the year 2017, Mr Patel was provided with a car (which cost RM180,000 when new), free petrol and a driver. His employer also provided him with free accommodation in a fully furnished apartment which his employer rented for RM5,500 per month (RM500 of this was in respect of the furnishings) Mr Patel receives rental income in respect of a property he owns in lpoh Information relating to Mr Patel and Nisha's income and expenditure, including in respect of the property in lpoh, for the year ended 31 December 2017 is expected to be as follows Mr Pate Nisha RM RM Income Salary Overtime pay Tesco plc United Kingdom dividend received (converted to Ringgits) Malaysian dividend (single tier) Interest on fixed deposits in Affin Bank Rent from the lpoh property (gross) Expenditure Medical insurance Books and magazines Full medical check-up Approved donation in cash Donation of art supplies to an approved musuem Mortgage interest on rental property Repair and maintenance of rental property Quit rent and assessment for rental property 120,000 36,000 4,150 9,250 936 1,156 20,000 5,900 100 820 1,360 450 800 15,600 4,800 5,000 Nisha does not elect for combined assessment or child relief. Mr Patel claims all the child relief under his name The Statutory Tax Deductions for Mr Patel is RM38,000 and Nisha is RM750 Required (a) Compute the tax liability for the year of assessment 2017 of i. Mr Patel [28 marks] ii. Nisha [10 marks]