QUESTION 2

Zainal, a Malaysian resident, aged 46, is an accountant at Harrison Bhd. He also derived
income from business.. He has a wife (Mrs. Sara - not working) and two unmarried
children. In the year 2015, his wife and his two children were resident in Malaysia.

The following information pertaining to Zainal’s income tax return for the year
2015

(a) The adjusted income and capital allowance from a trading business were
RM400,000 and RM60,000 respectively. The adjusted business losses
brought forward from 2011 was RM50,000.

(b) Rental income were received from 2015 was RM21,300

(c) Zainal received the following from his employer for the year ended 31 December
2015
RM
Salary 40,000
Bonus 7,000
Travelling allowance 3,000

The employer made the following payments for Zainal during the year 2015
RM
Wages for driver 9,600
Wages for gardener 4,800
Servant (reimbursed by employer) 6,000

(d) The defined valued for the house in which Zainal was staying for the ended
31 December 2015 was RM18,000 and the value semi furnishing RM1,200.

(e) Particulars about Zainal’ children was as follows:

Zamry Aged 21 years old, studying UPM since 2013. (claim by Zainal)
Lily Aged 19, waiting for Matrikulasi result.(claim by Mrs. Sara)

(f) Zainal’s wife was able to trace the expenses paid by Zainal from
January 2015 as follows:

(a) RM6,000 to a private nursing home for Zainal’s father.

 (b) RM1,500 for his children books.
(c) RM6,000 for Zainal’s life insurance premium.
(d) RM3,500 for his children’s medical insurance premium.
(e) RM4,200 for this family’s sport equipment.
(f) RM3,200 for a new laptop for Zamry. No claim was made since
2012.

(g) He claimed that he has made cash donation of RM1,000 from

Zainal’s business.

(h) The actual travelling allowance spent for official duties was RM4,500.

(i) Mrs. Sara has net dividend received from Kota Melaka Sdn Bhd amounting RM6000

(j) Mrs. Sara also received RM3000 for translation book under approval Minister of
Education.

Required:

Compute the tax liability of Zainal and Mrs. Sara of his income for the year of assessment
2015 if:
a) Combined assessment
b) Joined assessment