Malaysia legislation
Section 4
Seksyen 4
Seksyen 2 Akta Cukai Pendapatan 1967, yang disebut “Akta ibu”
dalam Bab ini, dipinda dengan menggantikan takrif bagi “Malaysia”
dalam subseksyen (1) dengan yang berikut:
‘ “Malaysia” means the territories of the Federation of
Malaysia, the territorial waters of Malaysia and the sea-bed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Malaysia, and the sea-bed and subsoil of any such area, which has been or may hereafter be designated under the laws of Malaysia as an area over
*CATATAN—Akta Cukai Jualan 1972 [Akta 64] telah dimansuhkan oleh Akta Cukai Barang dan
Perkhidmatan 2014 [Akta 762] dan kemudiannya dimansuhkan oleh Akta Cukai Barang dan Perkhidmatan
(Pemansuhan) 2018 [Akta 805]–lihat seksyen 3 Akta 805.
Kewangan 7
which Malaysia has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;’.