BTW3153: The theme of the 2018 Malaysian Budget is “prospering an inclusive economy for the well-being of the people towards: Malaysian Income Tax Law​ Assignment, MUM, Malaysia

University Monash University Malaysia (MUM)
Subject BTW3153: Malaysian Income Tax Law​
The theme of the 2018 Malaysian Budget is “prospering an inclusive economy for the well-being of the people towards the National Transformation 50 (NT50) aspiration”. The NT50 (50 years 2000 to 2050) inspiration is an effort by the Government to shape Malaysia’s future and to enhance the nation’s economic development, citizen well-being, and innovation.
Taxation is in this regard used by the Government as a tool to effect changes and to stimulate the economy whilst maintaining social balance, in the form of codified amendments to the Income Tax Act 1967 and to other tax legislations.

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(i) Identify and briefly discuss 3 key income tax issues or measures which concern individual taxpayers that were introduced by the 2018 Budget and state their proposed implementation dates.
(ii) Review the commentaries made by the professional bodies and/or by the press in regard to why the 3 issues identified in item (i) were introduced in the 2018 Budget.
(iii) Identify and briefly explain any 3 tax amendments under the Goods and Services Tax Act (2014) (as amended) made in the 2018 Budget that have aimed to fulfil or achieve the objectives in the “theme of the 2018 Malaysian budget”.

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