Malaysia legislation
Section 15B
Section 15B
Gross income in respect of gains or profits to which paragraph 4(f) applies shall be deemed to be derived from
Malaysia—
(a)
if responsibility for the payment of such gains or profits lies with the Government, a State Government or a local authority;
(b)
if responsibility for the payment of such gains or profits lies with a person who is a resident for that basis year;
or
(c)
if the payment of such gains or profits is charged as an outgoing or expense in the accounts of a business carried on in Malaysia.”.
Amendment of section 25