Section 34

by substituting for subsection (4) the following subsection:

“(4)  Any amount of excess in respect of tax payable for a year of assessment which is to be refunded to a person under subsection (1) may be utilized by the

Director General for the payment of—

any other amount of tax which is due and payable (including any amount of instalments which are due and payable) by the person under this Act, the Income Tax Act 1967, the Real Property Gains Tax Act 1976 [Act 169]

or the Labuan Business Activity Tax Act 1990

[Act 445]; or

any other amount of duty which is due and payable by the person under the Stamp Act 1949

[Act 378].”; and

25

Finance

in subsection (5), by substituting for the words

“subsection 111(4a) of the Income Tax Act 1967

or subsection 24(7a) of the Real Property Gains

Tax Act 1976” the words “subsection 80c(1) of the Stamp Act 1949, subsection 111(4a) of the

Income Tax Act 1967, subsection 24(7a) of the Real

Property Gains Tax Act 1976 or subsection 12(2)

of the Labuan Business Activity Tax Act 1990”.

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WJW25/1138 31-12-2025