Examiner’s report
F6 (MLA) Taxation
June 2016
Examiner’s report – F6 (MLA) June 2016 1
General Comments
There were two sections in the examination paper and all of the questions were compulsory.
Section A consisted of 15 multiple choice questions of two marks each, which covered a broad
range of syllabus topics. Section B had four questions worth 10 marks each and two longer
questions worth 15 marks, each testing the candidates’ understanding and application of key areas
in Maltese taxation.
The following paragraphs report on each section and focus on some of the key learning points.
Specific Comments
Section A
Section A questions seek to provide a broad coverage of the syllabus; accordingly, candidates
should study all areas of the F6 MLA syllabus in order to be in a good position to answer Section A
questions correctly.
It was pleasing to note that all candidates attempted all of the questions. Overall performance in
this section has continued to improve over the previous session and many candidates are
achieving a good mark in Section A. A good performance in Section A greatly facilitates the task of
obtaining an overall pass in this exam, and therefore candidates are encouraged to devote due
importance to this section, which accounts for 30% of the overall mark allocation.
The following sample question is reviewed with the aim of giving future candidates an indication of
the types of questions asked and guidance on dealing with such exam questions.
Sample Question for Discussion
This question tested the ability of candidates to recognise that the so-called remittance basis of
taxation is no longer applicable to persons whose spouse is both ordinarily resident and domiciled
in Malta. A majority of candidates overlooked this and incorrectly answered the question on the
basis that the remittance basis continues to apply even in such situations. The correct answer was
D
