Malaysia legislation
Section 2
Seksyen 2
Akta Cukai Pendapatan 1967 [Akta 53] dipinda dalam subseksyen 44(7), dalam takrif “organization”—
(a)
dengan memasukkan selepas perenggan (a) perenggan yang berikut:
“(aa) an organization established and maintained exclusively to administer and augment a public or private fund established or held for the sole purpose of carrying out the objective in which the institution is operated or conducted;” dan
Undang-Undang Malaysia 4
AKTA A1429
(b)
dengan menggantikan perenggan (c) dengan perenggan yang berikut:
“(c) an organization established and maintained exclusively to administer and augment a public fund established and held solely for the purposes of religious worship or the advancement of religion and such fund is to be used—
(i)
for the construction, improvement or maintenance of a building in Malaysia which is—
(A)
intended to be used (and, when constructed, is used) exclusively for those purposes; and
(B)
intended to be open (and, when constructed, is open) to any member of the public for those purposes;
or
(ii)
to provide facilities to carry on the activity related to those purposes; or
(iii)
to provide for the management of the activity related to those purposes.”.