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What is Agriculture Allowance Overview about?

This document provides an overview of agriculture allowances under Malaysian tax law. It defines agriculture and qualifying agriculture expenditures. It explains how to calculate agriculture allowances at rates of 50%, 20%, and 10% for certain qualifying expenditures. It discusses treatment of allowances when assets are disposed of or transferred, apportioning allowances based on time of ownership. Examples are provided to illustrate allowance calculations for land clearing, planting, construction of buildi

Author

Ng

Language

EN