Malaysia legislation
Section 6
Seksyen 6
Pindaan seksyen 5
(a)
dengan menggantikan noktah di hujung subseksyen (1)
dengan noktah bertindih;
(b)
dengan memasukkan proviso baharu yang berikut kepada subseksyen (1):
“Provided that in ascertaining the chargeable income of an individual resident in Malaysia there shall be excluded the income consisting of interest accruing in or derived from
Malaysia and received from a person referred to in subsection 109C(4) in respect of interest paid or credited to that individual.”; dan
Kewangan (No. 2) 11
(c)
dengan menggantikan subseksyen (3) dengan yang berikut:
“(3) In ascertaining the chargeable income of any person for the purpose of section 3A there shall not be taken into account any statutory income or adjusted loss in respect of petroleum operations by a petroleum company and dividends paid by a petroleum company out of its income derived from its petroleum operations within the meaning of the Petroleum (Income Tax) Act 1967 [Akta 45 tahun 1967].”.
Pindaan seksyen 6