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Computation of Divisible Income for Partnership For Year Assessment 2010

Net income :
Add Partner Remuneration
Salary (Partner)
Salma ( 2800 x 5 bulan)
Mimi (2500 x 5 bulan ) + ( 3500 x 7 bulan )
Munirah (1800 x 5 bulan ) + ( 3200 x 7 bulan )

Add Interest on Capital


Salma (60,000 x 5 % x 5 /12)
Mimi (35,000 x 4 % x 5 /12) + ( 80,000 x 6 % x 7 / 12)
Munirah (30,000 x 3 % x 5 / 12) + (65,000 x 4 % x 7 / 12)

Add Personal Expenses


Salma
Munirah

Add Expenses Not Allowable / Any Item


Depreciation
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Administration ( 1 / 4 x 20,000 )
Donation

Less Non Bussiness Income


Property Sales
Rental

Less Double Deduction


Disable Worker ( 450 x 12 bulan )

PROVISIONAL ADJUSTED INCOME

Less Items Under Section 55 (3)


Salary
Interest On Capital
Personal Expenses

DIVISIBLE INCOME
Computation Of Total Income For Partner : Year Assessment 2010
Salma

Salary 14,000
Interest On Capital 1,250
Personal Expenses 150
Divisible Income 8,333

ADJUSTED INCOME FOR PARTNERS 23,733

(-) Capital Allowence -

SEC 4 (a) STATUTORY INCOME OF BUSINESS 23,733


(+) SEC 4 (d) STATUTORY INCOME OF RENTAL 2,500

AGGREGATE INCOME 26,233


(-) DONATION ( 7 %) 208

TOTAL INCOME 26,025

CALCULATION :

Divisible Income :
Salma : (40 000 x 5/10 x 5/12 ) Rm 8,333
Mimi : ( 40 000 x 3/10 5/12 ) +(40 000 /2 x 7/12 ) = Rm 16,667
Munirah : (40 000 x 2/10 x 5/12 ) +( 40 000 /2 x 7 /12) = Rm 15,000

Statutory Income Of Rental


Salma : 12000 x 5/10 x 5/12 = Rm 2,500
Mimi : 12000 x 3/10 x 5/12 + ( 12000/2 x 7/12) = Rm 5,000
Munirah: 12000 x 2/10 x 5/12 + ( 12000/2 x 7/12) = Rm 4,500

Donation
Salma : ( 1000 x 5/10 x 5/12) = Rm 208
Mimi : ( 1000 x 3/ 10 x 5/12) + ( 1000/2 x 7/12) = Rm 417
Munirah : ( 1000 x 2/10 x 5/12) + ( 1000/2 x 7/12) = Rm 375
Donation limit 7 %

Salma = Rm 26, 233 x 7 % = Rm 1,836

Mimi = Rm 52, 050 x 7 % = Rm 3,644

Munirah = Rm 42,912 x 7 % = Rm 3,005

Capital Allowance :
Rm 20,000 x 5 /10 = Rm 10,000
ment 2010
87,900

14,000
37,000
31,400 82,400

1,250
3,383
1,892 6,525

150
120 270

18,000
500
5000
1000 24,500
201,595

55,000
12,000 ( 67 , 000 )

( 5 , 400 )

129,195

82, 400
6,525
270 ( 89 , 195 )

IBLE INCOME 40, 000


Mimi Munirah

37,000 31,400
3,383 1,892
- 120
16,667 15,000

57,050 48,412

( 10 , 000 ) ( 10 , 000 )

47,050 38,412
5,000 4,500

52,050 42,912
417 375

51,633 42,537