Section 1
(1)
This Act may be cited as he Finance (Estate Duty) Short title.
Act 1979 and shall extend throug out Malaysia.
(2)
Subject to section 2, this Act shall be read and construed as one with the releva t estate duty law.
ActRepealed
Finance (Estate Duty) Act 1979
Repealed by Akta Kewangan 1992.
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Enacted
- 1979
- Sections
- 4
- Languages
- MS · EN
Finance (Estate Duty) Act 1979 is Malaysia Act, cited as Act 219 1979, currently marked repealed and first recorded in 1979.
Front matterCover and publication detailsOpenClose
DUTY) ACT 1979
2
Date of Royal Assent 19th February 1979
Date of publication in Gazette ...
22nd February 1979
t d
3
LAWS OF
Act 219
FINANCE (ESTATED TY) ACT 1979
Opening note
Preamble
- An Act to vary the laws in force relating to estate duty. [ J BE IT E~ACTED by _the D . Yang Maha Mulia Seri Paduka Baginda Yang d1-Pertua Agong with the advice and consent of the Dewan Nega a and Dewan Rakyat in Parliament assembled, and by t e authority of the same, as follows:
Section 2
(1)
In this Act unless the co text otherwise requires- 1!3tcrpreta-uou.
"children" includes step-childr and ch~dren ad_opted in accordance with any law relating to adoption applicable to the adopter;
"relevant estate duty law" mea s the law relating to estate duty in force in Sabah, Sarawa or West Malaysia as the case may require;
"spouse" includes all wives of man whose personal law permits him a plurality of wives.
(2)
_Subject to subsection (1)
e~e a word_ or express~':.
u~~d m this Act has a meaning ss1gned to it by any ~ext
Vision of the relevant estate duty aw then unless the c?n th•
f herwise requires that word or e~pression shall have m 18
ct the meaning so assigned.
-
4 Schedule]
[S, 3- '
Exemption from duty of additional amount payable under proviso to section 14
of the
Employees
Provident
Fund
Ordinance.
21 /51.
Rate of interest on certain estate duty.
Acr 219
.
' .
""
, d ~...i
, •
of any.. person Ymg on-or after lst 3• In the ca~uty shall not e payable in resJlect A.u&iist 197?. estate ount payabltin the. m~er Prescribe/! ¾1
add1~onal FFmance under t e proVISo to section 14
by !Jie
Minister
O
Provident Fµnd O dmance 1951 to any su 0~ the
Eroployebuctren or rem~ter ss?e of Such person, bl'V1Ving spous.e, c der the said rdmance.
eing a contnbutor un 4 (1) In the case of the ~st te ?f any person dying on 0
· . 1 t January 1979 sun le mterest at the appro . r
~: sp~cified in the Schedul shall be payable on the=~
duty of such an estate.
(2)
The Collector may in is discretion waive the Wh 1
or any part of the interest p yable under ~ubsection (I)~ e
(b)
where an arrangem nt has been made with regard to-the full ·and fina ·payment of the estate duty or any part thete9f . o · such terms and conditions as the Collector inay em fit to impose.
DULE
RATES
F INTEREST
Period
Section 1
In all cases from the date f death to the expiration of 30 days fro the date
· of ,assessment. .
thereof is the date expiration
Rate of interest
NIL
Section 2
· If the estate duty or, any pa ·
not paid within 30 days fro of assessment then from th of thos~ 30 days to the date of the estate duty or any pa f payment ' ·
. the!eof.
· 12 ·pe.rcent per year on the aniount of the· un-paid estate duty.
'
J?ICcfAK _OlEii,J(EJ'QA PEN
, l(~
l
~UMPUR
.
.
A
.
.
GAR.All PERC'i'f
. DAN DITERBL'f!CAN DENGAJ:1 P1ffi!NTAH PAD
22H
FEBRUl\,RI 1979.
'
.
..
Harga: 20 -~~n
Common questions
- What is Finance (Estate Duty) Act 1979?
- Finance (Estate Duty) Act 1979 is Malaysia Act, cited as Act 219 1979, currently marked repealed and first recorded in 1979.
- Is Finance (Estate Duty) Act 1979 still in force?
- No — Finance (Estate Duty) Act 1979 has been repealed.
- When did Finance (Estate Duty) Act 1979 take effect?
- Finance (Estate Duty) Act 1979 was first recorded in 1979.
- How many sections does Finance (Estate Duty) Act 1979 have?
- Finance (Estate Duty) Act 1979 contains 4 sections.
- Where can I read the official version of Finance (Estate Duty) Act 1979?
- The official text of Finance (Estate Duty) Act 1979 is published at lom.agc.gov.my.
Something wrong on this page?
If one provision's text doesn't match the official source, use Suggest a fix beside that provision — it opens an editor next to the source document. For anything else — a missing amendment, a broken link, out-of-date content, or a removal request — report it here.