Malaysia legislation
Section 19
Seksyen 19
Jadual 6 kepada Akta ibu adalah dipinda—
(a)
dengan memotong perenggan 11;
(b)
dengan menggantikan proviso kepada perenggan 13 dengan proviso baru yang berikut:
"Provided that—
(a)
where a business is carried on by any such institution, trust body or body of persons, the income from the business shall be exempt from tax only if it is applied solely for charitable purposes and either—
(i)
the business is carried on in the course of the actual carrying out of a primary purpose of the institution, trust or body of persons; or
(ii)
the work in connection with the business is mainly carried on by persons for whose benefit the institution, trust or body of persons was established;
(b)
the exemption under this paragraph shall not apply to income consisting of a dividend.";
(c)
dengan menggantikan perkataan "two" dalam perenggan 15 (1) (b) dengan perkataan "four";
(d)
dengan menggantikan noktah di akhir perenggan 17 dengan noktah bertindih;
(e)
dengan memasukkan selepas perenggan 17 proviso baru yang berikut:
"Provided that the exemption under this paragraph shall not apply to income consisting of a dividend.";
(f)
dengan menggantikan noktah di akhir perenggan 26 dengan noktah bertindih;
(g)
dengan memasukkan selepas perenggan 26 proviso baru yang berikut:
"Provided that the exemption under this paragraph shall not apply to income consisting of a dividend."; dan
(h)
dengan memotong Bahagian II.