ACCA Exam Tips

June 2013 Exam Tips by Mr. Chin Yoke Lan Francis

These are the topics that you want to concentrate:

(A) Individual Tax Planning

1. SP/Partnership/LLP v Co
2. Employment income
- structuring employment packages
- NOR scheme

(B) Corporate Tax Planning

3. Trading in/with Singapore - PE
4. Deemed Income and withholding tax
5. Outward Investments -DTR/UTR
6. Corporate restructuring, merger and liquidations
7. Tax Losses etc/Group Reliefs

(C) Tax Incentives

8. Pioneer, Investment allowances, Development & Expansion incentive
(D) Others

9. GST - registration, types of supplies, partially exempt trader and group registration
10. Stamp duties and property tax

ACCA Preparatory Course