Malaysia legislation
Section 12
Seksyen 12
Seksyen 45 Akta ibu adalah dipinda—
(a)
dengan menggantikan subseksyen (2) dengan yang berikut:
"(2) Where an individual and a wife of his were living together in the basis year for a year of assessment and did not in that basis year cease to live together or to be husband and wife of each other, then the wife may elect in writing before the first day of April in the year of assessment or any subsequent date (as may be permitted by the Director General) in the year of assessment that her total income shall be aggregated with the total income (if any) of her husband and assessed in his name for that year of assessment:
Provided that where a wife is not resident for the basis year for a year of assessment, she may
KEWANGAN elect under this subsection only if she is a citizen."; dan 11
(b)
dengan memotong subseksyen (4), (5) dan (6).