Malaysia legislation
Section 36
Section 36
The Real Property Gains Tax Act 1976, which is referred to as the “principal Act” in this Chapter, is amended in subsection 2(1)—
(a)
by inserting after the definition of “business” the following definition:
‘ “business trust” has the meaning assigned to it in the Capital Markets and Services Act 2007
[Act 671];’; and
(b)
in the definition of “company”, by inserting after the word “Malaysia” the words “and a business trust”.
Amendment of section 13