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31 Unit Trust - Coggle Diagram

- - - - Manager's remuneration
        
        Maintenance of register of unit holders
        
        share registration exp
        
        secretarial, audit, accounting fees, telephone charges, printing, stationery and postage fee
        
        exclude travelling exp
      - PE deduct from Agg Y to arrive at total Y of unit trust
      - Formulas: A x B/4C
        
        A = PE
        
        B
        = DIR chargeable to tax + exempt div + exempt int + gains from realisation of investment
        
        C =
        
        D
        (including STD and exempt div)
        
        I
        (whether exempt or not)
        
        R
        
        G
        (gains from investment, whether chargeable or not)
      - Higher of
        
        formula
        
        10% of PE
  - - - 10% of QCE
      - ded agnst Adj Y from rental
      - excess: disregarded, X c/f
      - QCE: CAPEX incurred on P+M used for generating rental Y
        
        alteration cost
        
        alteration cost for an existing building for the P&M
        
        alteration cost / alteration cost + P&M <=75%
        
        site preparation
        
        preparing or levelling land cost to prepare a site for P&M
        
        site preparation / site preparation + P&M <=10%
    - - RE= 0
        
        asset is no longer owned by the unit trust
        
        asset is no longer in use by the unit trust
        
        No BC/BA
- - - - Dividend (STD, exempt dividend)
      - Interest Y
    - - Rental Y
    - - bond/ saving cert issued by gov
      - Int Y from bank - Para 35A :star:
      - sukuk
      - gains from realization of investments
        
        X Y of the fund
        
        X taxable, it is capital gain