Section 34

dengan menggantikan subseksyen (4) dengan subseksyen yang berikut:

“(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

Kewangan 25

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].”; dan

dalam subseksyen (5), dengan menggantikan perkataan

“subsection 111(4a) of the Income Tax Act 1967 or subsection 24(7a) of the Real Property Gains Tax Act 1976”

dengan perkataan “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”.