Malaysia legislation
Section 4
Seksyen 4
Seksyen 18 Akta Cukai Pendapatan 1967, yang disebut "Akta ibu" dalam Bab ini, adalah dipinda dengan memasukkan, selepas sahaja takrif "economic rent", takrif baru "entertainment" yang berikut:
' "entertainment" includes—
(a)
the provision of food, drink, recreation or hospitality of any kind; or
(b)
the provision of accommodation or travel in connection with or for the purpose of facilitating entertainment of the kind mentioned in paragraph (a), by a person or an employee of his in connection with a trade or business carried on by that person;'.