Malaysia legislation

Section 5

of *FINANCE ACT 2009

Section 5

Amendment of section 6

(a)

in paragraph (i), by substituting for the words “only for a period of five years commencing from the year of assessment 2007” the words “, in respect of subparagraphs

(a)

and (c) of that Part for a period of three years from the year of assessment 2009 and in respect of subparagraph

(b)

of that Part for a period of five years commencing from the year of assessment 2007”;

(b)

by substituting for the full stop at the end of paragraph (j)

a semicolon; and

(c)

by inserting after paragraph (j) the following paragraph:

“(k) subject to section 109F but notwithstanding any other provisions of this Act, income tax shall be charged for each year of assessment upon the income of a non-resident person charged under paragraph 4(f) at the appropriate rate as specified under Part XIII of Schedule 1.”.

Amendment of section 6A