Finance Act 2007 · Updated to 1 Oct 2018 · Part I · Amendments to the Income Tax Act 1967
Finance Act 2007 · Updated to 1 Oct 2018 · Part I · Amendments to the Income Tax Act 1967
Official textFrom Laws of Malaysia Online, unchanged
Subsection 34(6) of the principal Act is amended—
in paragraph (e), by inserting after the word “equipment”
the words “, or on the alteration or renovation of premises,”; and
by inserting after paragraph (h) the following paragraph:
“(ha) an amount equal to the expenditure incurred by a company on the provision of infrastructure in relation to its business which is available for public use, subject to the prior approval of the Minister:
Provided that where a deduction has been made under this paragraph, no further deduction of the same amount shall be allowed under subsection 44(6);”.
Part II
Chapter III
Chapter IV
Chapter V