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Chapter IV · Amendments to the Petroleum (Income Tax) Act 1967

68. Amendment of section 33

Section 33 of the principal Act is amended—

(a)

in subsection (1)—

(i)

by substituting for the words “books and other documents” the words “books, documents, objects, articles, materials and things”; and

(ii)

by substituting for the words “books or documents”

the words “books, documents, objects, articles, materials and things”; and

(b)

in subsection (2), by substituting for the words “books or documents” the words “books, documents, objects, articles, materials and things”.

Report

Chapter V

Amendments to the Labuan Offshore Business Activity Tax Act 1990