Investment Holding Co - Listed IHC Comp
5 important questions on Investment Holding Co - Listed IHC Comp
What is the tax rate for a listed investment holding company with paid-up share capital over RM2.5 million?
How is chargeable income calculated?
What is the tax treatment for the DIR (deemed business income) in a listed investment holding company?
- The excess expense is a permanent loss, not a current year business loss.
- Current CA is used to set off adjusted income, restricted to adjusted income.
- Excess CA cannot be carried forward for DIR.
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How is the tax treatment for the management fee (genuine business income) different from DIR?
- The excess expense is a CYBL, used to set off aggregate income.
- Further excess loss is set off against ASIB for 10 YAs.
- Excess CA can be carried forward indefinitely against adjusted income of management fees.
What are the notes from public ruling regarding common expenses and common CA?
- Common expense & CA are apportioned to each income source based on gross income.
- Interest expense is apportioned based on the cost of each investment.
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