AKTA KEWANGAN 1981

Seksyen 8, perenggan 10(b), 11, 12,16 dan perenggan 18(a) hendaklah disifatkan telah berkuat kuasa bagi tahun taksiran 1980 dan tahun taksiran yang berikutnya.

Pindaan bagi seksyen 5

'Loan to a small business' means a loan that conforms to the guidelines laid down by 'an appropriate authority designated by the Minister from time to time.".

Pindaan bagi seksyen 7

connected with his service in Malaysia and owing to service matters or attending conferences or seminars or study abroad;

For the purposes of this section, in any calendar year the period of leave and return visits to Malaysia not exceeding sixty days in the aggregate calculated by reference to the number of days served aboard the ship upon the total number of days in a calendar year shall be deemed to be employment exercised aboard the ship.

For the purposes of this section, 'international traffic' means any voyage excluding a voyage solely between ports in Malaysia or a voyage commencing from any port in Malaysia to any port in Singapore or vice versa.".

Pindaan bagi seksyen 18

dengan memasukkan perkataan "or deemed to have been received" selepas perkataan "any sums receivable" dalam subseksyen (2);

dengan memotong perkataan "and" dalam subperenggan (2)(a)(ii);

dengan menggantikan noktah dalam perenggan (2)(b) dengan koma bertitik dan perkataan "and"; dan

dengan memasukkan yang berikut selepas perenggan (2)(b)—

"（c）a rebate under section 6B.".

Pindaan bagi seksyen 39

dengan memasukkan perkataan "or royalty" selepas perkataan "interest" dalam perenggan (1)(f); dan

dengan memotong tanda ")" selepas perkataan "State Government" dan memasukkan tanda ")" selepas perkataan "a statutory authority" dan sebelum perkataan "for the use of" dalam perenggan (1)(g).

Pindaan bagi seksyen 47

dengan menggantikan tanda kurungan dan angka “(4)” dan “(5)” dalam subseksyen (1) masing-masing dengan tanda kurungan dan angka “(3)”dan “(4)”;

dengan menggantikan tanda kurungan dan angka “(4)” dalam subseksyen (2) dengan tanda kurungan dan angka “(3)”; dan

dengan menggantikan tanda kurungan dan angka “(3)” selepas perkataan “and” dalam subseksyen (3) dengan tanda kurungan dan angka “(2)”.

Pindaan bagi seksyen 49

give notice in writing to the payer requiring him to deduct and pay tax at some other rates or to pay or credit the interest or royalty without deduction of tax; or

under special circumstances allow extension of time for tax deducted to be paid over.".

Pindaan bagi seksyen 128

where an individual who is the owner of a residence occupies the residence (hereinafter referred to in this section as that residence) as owner throughout the basis period for a year of assessment (that period and that year being referred to in this section as the relevant period and the relevant year respectively) or during any part of the relevant period, his gross income from the occupation for the relevant period or for that part of the relevant period, as the case may be, shall be disregarded for the purposes of this Act; or

where an individual is an employee, on satisfying the Director General that as a result of being transferred by his employer to another part of Malaysia or as a result of taking up a new employment in another part of Malaysia he is compelled to vacate that residence in order to occupy another residence (not owned by him) located at a place beyond a distance of twenty miles from that residence the rent receivable by him from that residence shall be disregarded for the purposes of this Act; or

where an individual is not an employee, on satisfying the Director General that he is compelled to vacate that residence in order to occupy another residence (not owned by him) located at a place beyond a distance of twenty miles from that residence immediately following a change in his business operations from one part of Malaysia to another part of Malaysia, the rent receivable by him from that residence shall be disregarded for the purposes of this Act.".

Pindaan bagi Jadual 1

dengan memasukkan selepas perenggan 11, perenggan 11A yang berikut—

"11A. Subject to this Schedule, where in the basis period for a year of assessment a person has for the purposes of a business of his which consists of the construction of any works, roads, structures and buildings incurred qualifying plant expenditure on the provision of machinery or plant used directly in the construction of such works, roads, structures and buildings, there shall be made to him in relation to the source consisting of that business for that year an allowance instead of the allowance under paragraph 10 equal to three-tenths of the expenditure, unless he elects in writing, when claiming an allowance for that year in respect of that expenditure, that the allowance be equal to one-fifth of that expenditure.";

dengan memasukkan perkataan "or 11^" selepas angka "11" di mana jua ianya terdapat dalam perenggan 13(b),

dengan memotong perkataan "of the residual expenditure at the end of that period" dan memasukkan perkataan "of that expenditure" selepas perkataan "may be prescribed" dalam perenggan 15;

dengan memasukkan selepas perenggan 15, perenggan 15A yang berikut—

"15A. Subject to this Schedule, where a person has for the purposes of a business of his incurred qualifying plant expenditure in relation to an asset more than six years prior to the beginning of the basis period for the year of assessment 1981 and an annual allowance was made to him in relation to that source consisting of that business for a year of assessment prior to the year of assessment 1981 in respect of that expenditure, he may elect in writing that an annual allowance be made to him equal to one-half of the residual expenditure, if any, for the year of assessment 1981 and the following year of assessment provided that he was the owner of the asset and it was in use for the purposes of his business at the end of the basis period for each of those years of assessment.";

dengan memasukkan angka "15," selepas perkataan "under paragraph" dalam perenggan 18;

dengan menggantikan perkataan "residual expenditure" dalam perenggan 19 dengan perkataan "qualifying plant expenditure"; dan

dengan menggantikan perkataan "value" selepas perkataan "exceeds the residual" dalam perenggan 35 dengan perkataan "expenditure".

Pindaan bagi Jadual 6

dengan memasukkan selepas perenggan 25, perenggan 25B yang berikut—

"25B. Sums received by way of gratuity paid out of public funds on termination of a contract of employment (less the employer's contribution to the Employees Provident Fund, if any, and interest thereon)."; dan

dengan memasukkan selepas perenggan 33, perenggan 34 yang berikut—

"34. Income under section 13A remitted to Malaysia.".

in the case of a person other that an individual, an amount calculated at the rate of five per cent on every ringgit of the development income of that person for that year; and

in the case of an individual, an amount calculated at the rate of five per cent on every ringgit of his development income for that year in excess of five thousand ringgit:

Provided that where his development income for that year does not exceed five thousand ringgit, he shall be exempt from development tax for that year.".

Seksyen 24, 25 dan 26 hendaklah disifatkan telah mula berkuat kuasa pada 7 November 1975.

Pindaan bagi seksyen 2

dengan memotong perkataan "atau" dalam perenggan (b),

dengan memasukkan perkataan "atau" selepas koma bertitik di hujung perenggan (c), dan

dengan memasukkan selepas perenggan (c) perenggan (d) yang berikut—

"(d) Ketua Pengarah Penilaian dan pegawai-pegawai awam di bawah arahan dan kawalannya;".

Pindaan bagi Jadual 1

dengan menggantikan perkataan "Kumpulan orang dan perkongsian" dalam nota birai kepada perenggan 1 dengan perkataan "Kumpulan orang, perkongsian dan kepunyaan bersama"; dan

dengan memasukkan selepas subperenggan 1(2) subperenggan (3) yang berikut—

"(3) Berkenaan dengan kepunyaan bersama pelupusan oleh seorang daripada kepunyaan bersama tentang syernya terhadap aset yang boleh dikenakan cukai hendaklah disifatkan menjadi pelupusan sebahagian daripada suatu aset olehnya sendiri dan ia boleh ditaksir dan dikenakan cukai atas keuntungan yang boleh dikenakan cukai akibat dari pelupusan itu.".

Pindaan bagi Jadual 2

dengan memasukkan yang berikut antara perkataan "KADAR-KADAR CUKAI" dan "Kategori Pelupusan"—

dengan menomborkan semula subbutiran 27(a) sebagai sub subbutiran 27(a)(i);

dengan memasukkan selepas sub subbutiran 27(a)(i) sub subbutiran 27(a)(ii) yang berikut—

“(ii) Being instruments under section 5A—

Not exceeding RM250,000 of the aggregate loans in a calendar year

RM1.00 for every RM1,000 or fractional part thereof.

For each additional RM1,000 or part thereof

RM5.00"; and

dengan menggantikan sub subbutiran 49(1)(a) dengan yang berikut—

"（a) Without fine or premium when the average rent calculated for a whole year—

When the Lease is for a periodNot exceeding one yearExceeding one but not exceeding three yearsExceeding three years or for any indefinite period

Does not NIL NIL NIL exceed RM2,400