Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 138

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 138
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 granted                                                                 46,035                    -                              -           
  And crediting:                                                                                                                                               
  Gain on disposal of subsidiaries                                                             -                    -                              ( 6,178     
  Interest income                                                                      ( 957,249                    ( 1,607,963                    ( 776,511   
  Reversal of impairment on trade receivables                                           ( 94,000                    -                              -           
  Waiver of debt received                                                               ( 50,598                    -                              -           

17. TAX EXPENSE

                                                                       For the year ended                                                                                  
                                                                       June 30,                                 June 30,                        June 30,                   
                                                                       2025                                     2024                            2023                       
                                                                       RM                                       RM                              RM                         
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Income tax                                                                                                                                                               
  - Current year provision                                                                          19,734                         257,571                        131,368  
  - Under/(over) provision in prior year                                                            15,941                          33,408                    ( 6,010,761  
                                                                                                    35,675                         290,979                    ( 5,879,393  
  Deferred tax (Note 12)                                                                                                                                                   
  - Relating to origination and reversal of temporary differences                                  337,478                     ( 7,569,432                        258,230  
  - Overprovision in prior year                                                                ( 1,107,706                     ( 3,542,190                       ( 23,058  
                                                                                                 ( 770,228                    ( 11,111,622                        235,172  
                                                                                                 ( 734,553                    ( 10,820,643                    ( 5,644,221  

Malaysian income tax is calculated at the statutory
tax rate of24% (June 30, 2024 and 2023: 24%) of the estimated taxable profit for the fiscal year.

Under the current and applicable laws of the Cayman
Islands, the Company is not subject to tax on income or capital gain. Additionally, upon payments of dividends by the Company to its shareholders,
no Cayman Islands withholding tax will be imposed.

Singapore income tax for companies is calculated
at the statutory tax rate of17% (June 30, 2024 and 2023: 17%) of the estimated taxable profit for the fiscal year.

F-30

17. TAX EXPENSE (CONT’