Malaysia legislation
Section 12
Section 12
Section 45 of the principal Act is amended—
(a)
by substituting for subsection (2) the following:
“(2) Where an individual and a wife of his were living together in the basis year for a year of assessment and did not in that basis year cease to live together or to be husband and wife of each other, then the wife may elect in writing before the first day of April in the year of assessment or any subsequent date (as may be permitted by the Director General) in the year of
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Finance assessment that her total income shall be aggregated with the total income (if any) of her husband and assessed in his name for that year of assessment:
Provided that where a wife is not resident for the basis year for a year of assessment, she may elect under this subsection only if she is a citizen.”; and
(b)
by deleting subsections (4), (5) and (6).
Amendment of section 46