Section 9

Akta ibu dipinda dengan memasukkan selepas seksyen 54b yang dipotong seksyen yang berikut:

“Special treatment on distribution of profits by limited liability partnership 54c.  (1)  Where in the basis period for a year of assessment, an individual who is a partner of a limited liability partnership has income which consists of profits derived from Malaysia which is paid, credited or distributed, whether in cash or in kind, to the individual by the limited liability partnership in

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Akta 874

excess of one hundred thousand ringgit, the income is deemed to be the statutory income of the individual for the basis period for that year of assessment.