When is assessment complete

However, he has continued to maintain and support Su Mei, who has no other income, with an allowance of RM3, per month. He then entered into a relationship with Madam Yeong, who is a widow, and they are now living together without being married because Tan Tee Lim is still married to Su Mei. Under separate assessment, Tan can still claim spouse relief of a maximum of RM3, for a year of assessment in respect of the alimony paid to Su Mei.

However, if jointly assessed with Madam Yeong, although he will claim a spouse relief of RM4,, there is no relief for the maintenance payments. After computing the tax payable for a year of assessment, a resident individual will be entitled to a rebate provided that certain conditions are fulfilled. The rebate is given before any set-off under Section , or credit allowed under Sections or However, any amount of rebate in excess of the tax charged for that year cannot be carried forward or refunded.

In such a case, the full amount eligible and the restricted amount should be shown. Under joint assessment, where the chargeable income of an individual who is the assessed party does not exceed RM35,, and they qualify for personal relief of RM9, under Section 46 1 a , a rebate of up to RM is granted. In addition, where that individual qualifies for spouse relief under Sections 45 or 47, a further rebate of up to RM is granted in respect of the spouse, making a possible total of RM A rebate is also granted for any payment of zakat, fitrah or any other Islamic dues which are obligatory and paid in the basis year for a year of assessment.

The payment must be evidenced by a receipt issued by an appropriate religious authority established by written law, including Pusat Pungutan Zakat and Majlis Ugama Islam Negeri. Zakat payment made by the wife or the husband who elects for a combined assessment is not allowed as a tax rebate against the total tax charged of the spouse who is assessed. Under separate assessment, both husband and wife are considered separate taxpayers.

Each will receive separate tax return forms and will be responsible for:. However, in the case of joint assessment, responsibility for obtaining and declaring income, and for submitting the return form, lies with the assessed party. Responsibility for the settlement of the tax payable under joint assessment lies with the assessed party. Candidates are expected to do more than merely prepare computations and let the figures speak for themselves. A decision may be needed on whether an election of joint assessment should be made and, if so, by whom.

Candidates may be expected to analyse and quantify the factors that give rise to a difference and explain why one course of action is better than another. Kaur would have lost the benefit of any claim for spouse relief of RM4, under a separate assessment.

If Jagdev incurs medical expenses for his parents then Kaur will not be able to claim the amount incurred by Jagdev if he elects for joint assessment. However, if Jagdev incurs any expenses for any books then Kaur can claim a relief life style allowance of up to a maximum of RM2, for the amount incurred by Jagdev if he elects for joint assessment.

There can be other reasons for the difference, such as higher or lower tax rates, and the fact that the chargeable income falls within the RM35, limit giving the right to a rebate under one situation but not the other.

Candidates should note that although the computational aspects of joint and separate assessment are examined at TX-MYS, it is only these computational aspects that are excluded from ATX-MYS; a knowledge of the concept and principles of self-assessment will still be required.

While a comprehensive discussion of these debates is beyond the scope of this resource, the following is a representative selection of a few major issues being debated:. Assessments are used for a wide variety of purposes in schools and education systems : High-stakes assessments are typically standardized tests used for the purposes of accountability—i.

For a more detailed discussion, see high-stakes test. Pre-assessments are administered before students begin a lesson, unit, course, or academic program. Students are not necessarily expected to know most, or even any, of the material evaluated by pre-assessments—they are generally used to 1 establish a baseline against which educators measure learning progress over the duration of a program, course, or instructional period, or 2 determine general academic readiness for a course, program, grade level, or new academic program that student may be transferring into.

Formative assessments are in-process evaluations of student learning that are typically administered multiple times during a unit, course, or academic program. The general purpose of formative assessment is to give educators in-process feedback about what students are learning or not learning so that instructional approaches, teaching materials, and academic support can be modified accordingly.

Formative assessments are usually not scored or graded, and they may take a variety of forms, from more formal quizzes and assignments to informal questioning techniques and in-class discussions with students. Summative assessments are used to evaluate student learning at the conclusion of a specific instructional period—typically at the end of a unit, course, semester, program, or school year.

Summative assessments are typically scored and graded tests, assignments, or projects that are used to determine whether students have learned what they were expected to learn during the defined instructional period.

Interim assessments are usually administered periodically during a course or school year for example, every six or eight weeks and separately from the process of instructing students i. For example, an assessment may be used to determine whether a student is ready for Algebra I or a higher-level algebra course, such as an honors-level course. For this reason, placement assessments are administered before a course or program begins, and the basic intent is to match students with appropriate learning experiences that address their distinct learning needs.

Screening assessments are used to determine whether students may need specialized assistance or services, or whether they are ready to begin a course, grade level, or academic program. Screening assessments may take a wide variety of forms in educational settings, and they may be developmental, physical, cognitive, or academic. A preschool screening test, for example, may be used to determine whether a young child is physically, emotionally, socially, and intellectually ready to begin preschool, while other screening tests may be used to evaluate health, potential learning disabilities, and other student attributes.

Assessments are also designed in a variety of ways for different purposes: Standardized assessments are designed, administered, and scored in a standard, or consistent, manner. They often use a multiple-choice format, though some include open-ended, short-answer questions. Historically, standardized tests featured rows of ovals that students filled in with a number-two pencil, but increasingly the tests are computer-based.

Standardized tests can be administered to large student populations of the same age or grade level in a state, region, or country, and results can be compared across individuals and groups of students. For a more detailed discussion, see standardized test. Standards-referenced or standards-based assessments are designed to measure how well students have mastered the specific knowledge and skills described in local, state, or national learning standards.

Standardized tests and high-stakes tests may or may not be based on specific learning standards, and individual schools and teachers may develop their own standards-referenced or standards-based assessments.

For a more detailed discussion, see proficiency-based learning. Common assessments are used in a school or district to ensure that all teachers are evaluating student performance in a more consistent, reliable, and effective manner. Common assessments are used to encourage greater consistency in teaching and assessment among teachers who are responsible for teaching the same content, e. Common assessments share the same format and are administered in consistent ways—e.

Performance assessments typically require students to complete a complex task, such as a writing assignment, science experiment, speech, presentation, performance, or long-term project, for example. Multiple ways of assessing the learning outcomes are usually selected and used.

Although direct and indirect measures of learning can be used, it is usually recommended to focus on direct measures of learning.

Levels of student performance for each outcome is often described and assessed with the use of rubrics. It is important to determine how the data will be collected and who will be responsible for data collection. Results are always reported in aggregate format to protect the confidentiality of the students assessed. It is important to analyze and report the results of the assessments in a meaningful way. A small subgroup of the DAC would ideally be responsible for this function.

The assessment division of the FCTL would support the efforts of the DAC and would provide data analysis and interpretation workshops and training. Assessment results are worthless if they are not used. This step is a critical step of the assessment process. The assessment process has failed if the results do not lead to adjustments or improvements in programs.