p6mys examdocs guidance notes dec15 sept16
Guidance from the Examiner – December 2015, March 2016, June 2016 and
September 2016
Paper P6 (MYS) – Advanced Taxation
This guidance note is intended to help students to identify topics and changes in the law which affect the examination for which they are studying.
Cut-off date on 31 March 2015
For examinations in the year 1 October 2015 to September 2016 examinations, the common cut off date for examinable legislation and other changes, such as Inland Revenue Board Public Rulings, is 31
March 2015.
Budget 2015
The Finance (No. 2) Act 2014, Act 764, gazetted on 30 December 2014 will be examinable.
Supplementary legislation (PU Orders) gazetted by 31 March 2015 are also examinable.
Goods and services tax (GST)
The Goods and Services Tax Act 2014, Act 762, gazetted on 19 June 2014 will be examinable.
Supplementary legislation (PU Orders and regulations) gazetted by 31 March 2015 are also examinable. Public Rulings
Public Rulings issued during the period 1 April 2014 and 31 March 2015 will be examinable. They are:
Public Ruling number 2014-3
2014-4
2014-5
2014-7
2014-8
2014-9
2014-10
2014-12
Subject matter
Date issued
Limited liability partnerships
Deferred annuity
Ownership and use of asset for CA purposes
Unit trust funds Part II – Taxation of unit trusts
Basis period of a company, LLP, trust body and cooperative society
Private retirement schemes
Special allowances for small value assets
Qualifying plant expenditure for claiming capital allowance 9.5.2014
24.6.2014
27.6.2014
4.11.2014
1.12.2014
24.12.2014
31.12.2014
31.12.2014
Any new laws or public rulings introduced after 31 March 2015 WILL NOT be examinable at
December 2015, March 2016, June 2016 and September 2016.
Candidates are reminded that describing a topic as examinable does not mean that it will be examined at the earliest opportunity.
Candidates are expected to be familiar with technical articles published by ACCA and with IRB public rulings and guidelines that are relevant to the topics covered
September 2016
Paper P6 (MYS) – Advanced Taxation
This guidance note is intended to help students to identify topics and changes in the law which affect the examination for which they are studying.
Cut-off date on 31 March 2015
For examinations in the year 1 October 2015 to September 2016 examinations, the common cut off date for examinable legislation and other changes, such as Inland Revenue Board Public Rulings, is 31
March 2015.
Budget 2015
The Finance (No. 2) Act 2014, Act 764, gazetted on 30 December 2014 will be examinable.
Supplementary legislation (PU Orders) gazetted by 31 March 2015 are also examinable.
Goods and services tax (GST)
The Goods and Services Tax Act 2014, Act 762, gazetted on 19 June 2014 will be examinable.
Supplementary legislation (PU Orders and regulations) gazetted by 31 March 2015 are also examinable. Public Rulings
Public Rulings issued during the period 1 April 2014 and 31 March 2015 will be examinable. They are:
Public Ruling number 2014-3
2014-4
2014-5
2014-7
2014-8
2014-9
2014-10
2014-12
Subject matter
Date issued
Limited liability partnerships
Deferred annuity
Ownership and use of asset for CA purposes
Unit trust funds Part II – Taxation of unit trusts
Basis period of a company, LLP, trust body and cooperative society
Private retirement schemes
Special allowances for small value assets
Qualifying plant expenditure for claiming capital allowance 9.5.2014
24.6.2014
27.6.2014
4.11.2014
1.12.2014
24.12.2014
31.12.2014
31.12.2014
Any new laws or public rulings introduced after 31 March 2015 WILL NOT be examinable at
December 2015, March 2016, June 2016 and September 2016.
Candidates are reminded that describing a topic as examinable does not mean that it will be examined at the earliest opportunity.
Candidates are expected to be familiar with technical articles published by ACCA and with IRB public rulings and guidelines that are relevant to the topics covered