Malaysia legislation
Section 5
Section 5
Amendment of section 6
(a)
in paragraph (n), by substituting for the full stop at the end of that paragraph a semicolon; and
(b)
by inserting after paragraph (n) the following paragraphs:
“(o) subject to section 109da but notwithstanding any other provisions of this Act, income tax shall be charged for each year of assessment upon the income of a unit holder other than an individual which consists of interest distributed or credited by a unit trust that is a retail money market fund referred to in subsection 61(1a) at the appropriate rate as specified under Part XIX of Schedule 1;
(p)
income tax shall be charged upon the income of a person who is a resident which is received in
Malaysia from outside Malaysia from 1 January 2022
until 30 June 2022 at the appropriate rate as specified under Part XX of Schedule 1.”.
Amendment of section 6d