Malaysia legislation
Section 19
Seksyen 19
Seksyen 60aa akta ibu dipinda dengan memasukkan selepas subseksyen (15) subseksyen yang berikut:
“(15a) In arriving at the total income of an operator for a year of assessment—
(a)
the adjusted loss from a source or sources of an operator for that year of assessment other than from a source consisting of a family fund, shall be available as deduction against the aggregate statutory income (excluding the statutory income from a source consisting of a family fund) of an operator; and
(b)
any unabsorbed loss ascertained under subsection 44(4)
or (5) for that year of assessment shall not be deducted against the statutory income of the family fund of the operator for the subsequent years of assessment.”.
Kewangan 17
Pindaan seksyen 60g