Malaysian Taxation Assignment: Rental & Interest Income Case Study for Cross-Border Scenarios

Q3:

Bala has been renting out his two residential units of double-storey terraces in Johor Bharu since 2015. The residential houses are generally occupied by tenants (unless noted).The gross income and expenses incurred for the properties are as follows:

House at Taman Semenyih Impian
Rental income is RM1200 per month (The house was not occupied from 1.2.2024 to 31.1.2025 due to monitoring of hill slope activity following a nearby landslide)
Expenses:
Quit rent and assessment RM450 per year
Interest on loan of RM800 per year

House at Taman Semenyih Idaman
Rental income is RM1500 per month
Expenses:
Quit rent and assessment RM550 per year
Interest on loan of RM900 per year

Required:

A. Calculate Bala’s total income from rental for YA2024. Do not include RM or a comma in your answer

B. On 25 December 2024, Bala migrated to Singapore. He still received the rental income in his new bank account in Singapore. He also concluded a new tenancy agreement at his residential house in Geylang, Singapore, on July 1, 2025, where a tenant from Singapore is renting for a short-term stay of 6 months.