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In forceUpdated to 1 Oct 2018Read it in Bahasa Malaysia
Contents

Part I · Amendments to the Income Tax Act 1967

10. Amendment of section 44

Section 44 of the principal Act is amended—

(a)

in the proviso to subsection (6), by substituting for the word “company” wherever appearing the word “person”;

(b)

in subsection (6a), by substituting for the words “Department of Museum and Antiquities” the words “Department of

Museums Malaysia”;

(c)

by inserting after subsection (6a) the following subsection:

“(6b)  Where an institution or organization is aggrieved by the decision of the Director General in respect of an application made under subsection (6), the institution or organization may, within thirty days after being informed of the decision, appeal to the

Minister and the Minister may make any decision as he considers fit.”; and

(d)

in subsection (11a), by inserting after the words “offshore company” the words “excluding chargeable offshore company”.

Finance 13

Report

Part XII

Part II

Saving and Transitional Provisions

Chapter III

Amendments to the Stamp Act 1949

Chapter IV

Amendments to the Petroleum (Income Tax) Act 1967

Chapter V

Amendments to the Labuan Offshore Business Activity Tax Act 1990