C4 Employment Income (i)

What defines the master-servant relationship in employment?

• The employee has full control over their tasks

• The employee bears the risk of the business

• The employee can substitute staff at will

• The employer provides tools for the job

Which of the following is NOT a factor to determine the existence of employment?

• Master and servant relationship

• Extent of control

• Provision of tools

• Employee's personal preferences

What is included in employment income for tax purposes?

• Gifts received from the employer

• Employment exercised outside Malaysia

• Income from independent business

• Income from investments

Which of the following is a condition for duties performed overseas to be considered incidental to employment in Malaysia?

• The employee has never worked in Malaysia

• The overseas duties are for an independent purpose

• The employee will return to the same employer after overseas duties

• The employer in Malaysia does not control the overseas work

What is the basis of assessment for employment income?

• When the income is received

• When the income is earned

• When the employee is hired

• When the employee departs from Malaysia

What is the exemption period for non-resident employees in Malaysia?

• 120 days

• 90 days

• 30 days

• 60 days

Which of the following is NOT considered gross employment income?

• Bonus

• Salary

• Medical benefits

• Gratuity

What is the treatment of employment income for a non-resident individual exercising employment in Malaysia?

• It is taxed at a higher rate

• It is exempt if less than 60 days

• It is fully taxable

• It is not reported

What type of relationship does a contract of service represent?

• Master-servant relationship

• Shareholder agreement

• Partnership

• Independent contractor

Which of the following is a deductible expense for employment income?

• Personal expenses

• Professional subscription fees

• Gifts to clients

• Travel expenses for personal reasons