The scope of Capital Gains Tax covers on gains or profits from the disposal of a capital asset by a company, limited liability partnership, trust body or co-operative society on or after 1 January 2024. The contents of this course includes chargeability of CGT, chargeable person, chargeable capital asset, chargeable income, adjusted income & loss, allowable loss, Profit deemed derive from Malaysia on disposal of share of foreign controlled company, exemption, CGT returns, Offences & Penalties and appeal.
