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Contractors in the Midwest are also the most optimistic about prospects for the hospital and higher education market. Forty-one percent of contractors in that region expect the market to expand while 22 percent expect it to shrink, a net positive of 19 percent. Conversely, more contractors in the West expect the market for hospital and higher education construction to decline in 2013, with 22 percent predicting an increase and 33 percent predicting a decrease, a net reading of -11 percent. Retail, warehouse and lodging construction appears the most promising this year in the Southwest. Thirty-six. | 2013 BUDGET HIGHLIGHTS 28 September 2012 aittmgthroughcomf axitY Executive Summary Business trusts are subject to income tax in the same manner as a company. At the initial stage of establishment business trusts are given a stamp duty exemption on instruments of transfer of assets while persons disposing real properties or shares in a real property company to a business trust are given real property gains tax exemptions. 100 income tax exemption is given to Liquefied Natural Gas trading companies under the Global Investment For Trading GIFT programme and 100 investment tax allowance for 10 years is given on qualifying expenditure incurred on investments in activities related to the refining of petroleum products. Limited liability partnerships are subject to income tax in a manner similar to a company. Interest income is to be treated as non-business sourced income unless that interest is received in the course of carrying on a money lending business. The adjusted loss from the business of a family fund of a Takaful operator for a Year of Assessment YA is not allowed to be set off against income from other sources and vice versa. Income received by certain approved annuity funds is now tax exempt. An Angel Investor is allowed a tax deduction of the total value of its investment in a Venture Company against all income of the Angel Investor. Expenditure incurred on the provision of treasury shares to employees is allowed a tax deduction. Subject to limited exceptions withdrawal of contributions made to a private retirement scheme by an individual before the age of 55 is subject to a 8 final withholding tax. 100 income tax exemption and industrial building allowance at an annual rate of 10 are accorded to operators of pre-schools. 100 accelerated capital allowance on security control and surveillance equipment installed in factory premises or buildings used for a business is extended to YA 2015. This also covers companies installing security control and surveillance
