Malaysia legislation
Section 7
Seksyen 7
Seksyen 8 akta ibu dipinda—
(a)
dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:
“(1a) notwithstanding subsection (1), for the purposes of this act—
(a)
a limited liability partnership carrying on a business is resident in Malaysia for the basis year for a year of assessment if at any time during that basis year the management and control of its business or of any one of its businesses, as the case may be, are exercised in Malaysia;
(b)
any other limited liability partnership is resident in Malaysia for the basis year for a year of assessment if at any time during that basis year the management and control of its affairs are exercised in Malaysia by its partners;
(c)
a business trust is resident in Malaysia for the basis year for a year of assessment if the trustee manager of that business trust is resident in
Malaysia and a trustee manager of a business trust is resident for the basis year for a year of assessment if—
(i)
the trustee manager in his capacity as such carries on such business trust in
Malaysia; and
(ii)
the management and control of the business of such business trust is exercised in
Malaysia.”; dan
(b)
dalam subseksyen (2), dengan memasukkan selepas perkataan “company” di mana-mana jua terdapat perkataan
“, limited liability partnership, business trust”.
Undang-Undang Malaysia 12
Pindaan seksyen 21