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LIMITED LIABILITY PATNERSHIP - Coggle Diagram

- - - - has total contribution (cash/kind) <=RM2.5M
      - at BOBP for YA
      - LLP is resident
      - GI buss <=RM50M for BP of YA
    - - 50% of cap contribution(cash/kind) of LLP directly/indirectly contributed by co
      - 50% of paid-up cap in respect of o/s of co directly/indirectly owned by LLP
      - 50% of cap contribution of LLP & 50% paid-up cap of o/s of co directly/indirectly by another co
  - - - untilised loss & CA
        
        allowed c/f unutilised loss, CA to set off against income LLP
      - Controlled transfer
        
        old partnership
        
        no balancing charge/allowance
        
        LLP
        
        QE to LLP = QE disposer
        
        AA of LLP = AA rate X QE disposer restricted to RE disposer
        
        apply upon transfer assets
- - - - deductible
    - - not deductible