Pass ACCA with Experienced Lecturers

P6 Ms Ong

ACCA P6 Advanced Taxation course outline

Three (3) 65 mark tests and One Mock 100 marks

27 hours face to face

18 hours revision

Focus exam notes







Module 1


18 hours




Test 1


2 hours

65 marks



ACCA F6 Aspect

Computation of chargeable income

Basis period & change in accounting period

Capital allowance


Source of income S4 and expenses


Tax incentives

Pioneer status

Investment Tax Allowance

Reinvestment Allowance

Research and Development Expenditure


Double Taxation agreement

Withholding Tax


Dividend and Interest


Other Tax Incentives

Cost of Acquisition of proprietary Rights

Malaysian International Trading Co (MITC)

Export of Manufactured Goods & Agricultural Produce

Income Tax (Allowance for Increased Export) Rules 1999

Income Tax (Exemption No 9) Order 2002 – Export of services


Module 2


18 hours




Test 2


2 hours

65 marks



Multimedia Super Corridor

Operational Headquarters(OHQ) in M’sia

International Procurement Centre(IPC)

Regional Distribution Centre (RDC)


Leasing Companies

Investment Holding company,

Unit Trust, REIT,

Venture Capital Company


Anti Avoidance and tax evasion

Tax Audit

Transfer Pricing

Controlled Sales





Module 3


18 hours




Test 3


2 hours

65 marks



Real Property Gain Tax

Real Property Companies

Stamp Duty


Corporate Tax planning

Company as business vehicle

Interest restriction, group loss relief, transfer of business, Extraction of profit


Personal Tax planning

Cross Borders Activities

Personal Tax planning

Personal Finances


Module 1



18 hours




Mock exam



3 hours

100 marks



Focus on examinable areas



During revision course, students will be given an analysis of topics that could be examined



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