Malaysia legislation
Section 41
Seksyen 41
General by any chargeable person who carries out a cross border transaction—
Seksyen 72a Akta ibu dipinda dengan memasukkan selepas subseksyen (6) subseksyen yang berikut:
“(7) In the case of a petroleum agreement, chargeable person referred to under subsection (2), (3) or (4) shall refer to the person in that agreement that enters into a transaction with another company where it has control in accordance with subsection (5).”.