Malaysia legislation
Section 8
Section 8
The principal Act is amended by deleting section 60D.
Amendment of section 101 9.
Section 101 of the principal Act is amended—
(a)
in subsection (1), by substituting for the words “may review” the words “shall, within twelve months from the date of receipt of the notice of appeal, review”; and
(b)
by inserting after subsection (1) the following subsections:
“(1A) Where the Director General requires a period longer than twelve months to carry out the review under subsection (1), the Director General may apply
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Finance to the Minister for an extension of that period not later than thirty days before the expiry of the twelve month period.
(1B)
On receipt of an application under subsection
(1A)
, the Minister may grant such extension as he thinks proper and reasonable in the circumstances provided that such extension shall not exceed a period of six months from the date of expiry of the twelve-month period.
(1C)
The decision of the Minister under subsection
(1B)
shall be notified in writing to the Director General and shall be final.”.
Amendment of section 102 10.
Section 102 of the principal Act is amended—
(a)
in subsection (1), by inserting after the words “at any time” the words “within the twelve-month period from the date of receipt of the notice of appeal or, if an extension under subsection 101(1B) has been granted, within the extended period”; and
(b)
by deleting subsection (2).
Amendment of section 107B