Malaysia legislation
Section 28
Seksyen 28
Akta ibu dipinda dengan memasukkan selepas seksyen 132a seksyen yang berikut:
“Mutual administrative assistance arrangement 132b. (1) Notwithstanding section 132 or 132a, if the Minister by statutory order declares that—
(a)
arrangements specified in the order have been made by the Government with the government of any territory outside Malaysia with a view to the mutual administrative assistance in tax matters which includes simultaneous tax examinations, automatic exchange of information or tax administrations abroad; and
(b)
it is expedient that those arrangements should have effect, then, so long as the order remains in force, notwithstanding anything in any written law, those arrangements shall have effect in relation to tax under this Act or other taxes of every kind under written law.
(2)
Any order made under this section shall be laid before the Dewan Rakyat.”.
Undang-Undang Malaysia 20
Akta 761
Pindaan seksyen 140