Malaysia legislation
Section 19
Seksyen 19
Akta ibu dipinda dengan menggantikan subseksyen 61a(1)
dengan subseksyen yang berikut:
“(1) Where in the basis period for a year of assessment ninety per cent or more of the total income of the unit trust is distributed to the unit holder, the total income of the unit trust for that year of assessment shall be exempt fom tax.”.