Reinvestment Allowance Excluded List

Why my ex-tax agent can claim Reinvestment Allowance on my bakery business in a shopping mall?

A incoming new client, a bakery in shopping mall, challenge us to follow their ex-tax agent past practice on claiming reinvestment allowance recently.

We are stunned but show them PU (A) 23 2012 on the excluded activities and a tax case Lavender Confectionery and Bakery.

Excluded List

The following activities are excluded from the definition of “manufacturing” as per PU (A) 23 2012

Ice making
Herb or spice-related activities
Folding and shaping papers box, cardboard, plastic bag & envelop
Laminating
Quarrying, Mining, and Extraction of mineral
Processing of photograph, picture, slide and film
Baking except in a factory
Distillation of filtration of water
Treatment of waste water and solid waste
Mixing and blending of petroleum product

What can taxpayer do now?

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