ACCA Exam Tips

Exam Tips for P6 Tax Paper

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

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