Section 1
This Act may be cited as the Income Tax (Amendment)
Act 2017.
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Income Tax (Amendment) Act 2017 is Malaysia Amendment Act, cited as Amendment Act A1556 2017, currently marked in force and first recorded in 2017.
INCOME TAX (AMENDMENT) ACT 2017
Date of Royal Assent
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27 December 2017
Date of publication in the
Gazette
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29 December 2017
Publisher’s Copyright C
(Appointed Printer to the Government of Malaysia).
Income Tax Act 1967 3
INCOME TAX (AMENDMENT) ACT 2017
Opening note
This Act may be cited as the Income Tax (Amendment)
Act 2017.
Amendment of section 112a
The Income Tax Act 1967 [Act 53], which is referred to as the “principal Act” in this Act, is amended in subsection 112a(1), by substituting for the word “132b” the words “132, 132a and 132b, where such arrangement relates to the furnishing of a country-by-country report,”.
Amendment of section 113a
Subsection 113a(1) of the principal Act is amended—
by substituting for the word “132b” wherever it appears the words “132, 132a and 132b, where such arrangement relates to the automatic exchange of information or the furnishing of a country-by-country report,”.
Amendment of section 119b
Section 119b of the principal Act is amended by substituting for the word “132b” wherever it appears the words “132, 132a and 132b, where such arrangement relates to the automatic exchange of information or the furnishing of a country-by-country report,”.
KUALA LUMPUR
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