Malaysia legislation
Section 11
Section 11
Section 25 of the principal Act is amended—
(a)
in subsection (1), by inserting after the words “subsection
(1A)
” the words “or (2A)”;
(b)
in subsection (2), by substituting for the words “section 3
and subsection (5)” the words “section 3 and subsections
(2A)
and (5)”;
(c)
by inserting after subsection (2) the following subsection:
“(2A) Where gross income from an employment in relation to director’s fee or bonus is receivable in respect of
12 Laws of Malaysia ACT 693
the whole or part of the relevant period, that gross income shall, when received in any relevant period, be treated as the gross income of the relevant person for the second mentioned relevant period.”; and
(d)
in subsection (3), by substituting for the words “or (2)” the words “, (2) or (2A)”.
Amendment of section 32