Section 132A

arrangements specified in the order have been made by the Government with the government of any territory outside Malaysia with a view to the exchange of information forseeably relevant to the administration or assessment or collection or enforcement of the taxes under this Act or other taxes of every kind under any written law and any foreign tax of that territory; and

it is expedient that those arrangements should have effect,

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then, so long as the order remains in force, notwithstanding anything in any written law, those arrangements shall have effect in relation to tax under this Act or other taxes of every kind under any written law.

No arrangement under this section can be made if the order in respect of an arrangement under section 132 is in force.

Where any arrangements have effect by virtue of this section, section 138 shall not prevent the disclosure to a duly authorized servant or agent of the government with which the arrangements have been made of such information as is required to be disclosed under the arrangements.

Any order made under this section shall be laid before the Dewan Rakyat.”.

amendment of section 154