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REINVESTMENT ALLOWANCE, pioneer status
ITA
group loss relief - Coggle…
REINVESTMENT ALLOWANCE
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Manufacturing co
project undertaken in
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diversifying (must be forward integration, not backward diversification)
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manufacturing excludes
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activity which does not need special skills, machines
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QE
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Manufacturing
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Not qualifying
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building used for staff welfare (canteen, nursery)
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Integrated projects
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both if manufacturing activity involves usage of agricultural produce purchased from 3rd parties, SI has to be apportioned based on cost of sales
Control transfer
where assets transferred between related parties, control transfer apply if
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tax treatment
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Hco carry qualifying project, choose to claim another mutually exclusive incentives
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if co claim following incentives in basis period, not qualify claim RA in same basis period even incentives expiring during same basis period
- pioneer status
- ITA
- group loss relief