Malaysia legislation
Section 42
Section 42
Section 75 of the principal Act is amended—
(a)
in the shoulder note, by substituting for the words “taxable person” the words “any person”;
(b)
in subsection (1), by inserting after the words “taxable person,” the words “or any person other than a taxable person who, in carrying on his business, acquires any imported taxable service, or any foreign registered person”; and
(c)
in subsection (2)—
(i)
by substituting for the words “a taxable person” the words “the person referred to in that subsection”;
and
(ii)
in paragraphs (a) and (b), by deleting the word
“taxable” wherever appearing.
Amendment of section 76