Malaysia legislation
Section 20A
Section 20A
Where upon the exchange of any real property for any other real property, or upon the partition or division of any real property, any consideration is paid or given, or agreed to be paid or given, for equality:
(a)
the principal or only instrument whereby the exchange or partition or division is affected is to be charged with the same ad valorem duty as a conveyance on sale for the consideration, and with that duty only; and
(b)
where in any such case there are several instruments for completing the title of either party, the principal instrument is to be ascertained and the other instruments are to be charged, with duty in the manner hereinbefore provided in the case of several instruments of conveyance.
Vesting or transfer of an undivided interest in property