Malaysia legislation
Section 4
Seksyen 4
Akta Cukai Pendapatan 1967, yang disebut “Akta ibu”
dalam Bab ini, dipinda dalam subseksyen 6(1)—
(a)
dalam perenggan (q), dengan menggantikan noktah di hujung perenggan itu dengan koma bernoktah; dan
(b)
dengan memasukkan selepas perenggan (q) perenggan yang berikut:
“(r) notwithstanding anything contrary to this Act or any other written law, income tax shall be charged for each year of assessment upon the income of an individual, who is a shareholder of a company, either through direct shareholding or a nominee, which consists of dividend paid, credited or distributed, whether in monetary form or otherwise, by the company, and the dividend is deemed by virtue of section 14 to be derived from Malaysia, at the appropriate rate as specified under Part XXII of Schedule 1.”.
Kewangan 7
Pindaan seksyen 15c