Malaysia legislation
Section 9
Seksyen 9
Akta ibu adalah dipinda dengan memasukkan selepas sahaja seksyen 15, seksyen baru 15A yang berikut:
"Derivation of special 15A. Gross income in respect of—
(a)
amounts paid in consideration of services rendered by a person or his employee in connection with the use of property or rights belonging to, or the installation or operation of any plant, machinery or other apparatus purchased from, such person;
(b)
amounts paid in consideration of technical advice, assistance or services rendered in connection with technical management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme;
(c)
rent or other payments made under any agreement or arrangement for the use of any moveable property, shall be deemed to be derived from Malaysia
(i)
if responsibility for payment of the above or other payments lies with the Government or a State Government;
(ii)
if responsibility for the payment of the above or other payments lies with a person who is a resident for that basis year; or
(a)
dengan memotong perkataan "or" di hujung perenggan (h);
(b)
dengan menggantikan noktah di hujung perenggan (i) dengan koma bertitik dan perkataan "or"; dan
(c)
dengan memasukkan selepas sahaja perenggan (i), perenggan baru (j) yang berikut:
(iii)
if the payment of the above or other payments is charged as an outgoing or expense in the accounts of a business carried on in Malaysia.".