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Asian Technology Sdn. Bhd (ATSB) is principally engaged in the technology business. It was incorporated on November 15, 2018 with an issued and paid-up capital of RM300,000 consisting 300,000 ordinary shares of RM1.00 each owned by Mr Andy and Mrs Andy in equal proportion. At this point the only asset owned by ATSB was cash amounting RM300,000.
Required:
Problem 1: Evaluate the real property gains tax, if any, payable by Mr Andy on the disposal of his 500,000 shares in ATSB to BB. Show all your workings.
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