*This F6 (TX) Summary Notes is Valid Up to 31 August 2025.





Chapter Focus Points: Taxable Total Profits (TTP), Disallowing Non-Trade Expenditure, High-Emission Cars, Interest and Non-Trading Income, Short and Long Accounting Periods, Pre-Trading Expenditure, Impaired Debts, Trade Debts, Non-Trade Debts, Assessment of Interest in TTP, Pooling of Property Income and Losses, Pooling of Property Income and Losses, Lease Premiums, Qualifying Charitable Donations (QCDs).
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