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Bab IV

66. Pindaan seksyen 16

Akta Petroleum (Cukai Pendapatan) 1967, yang disebut “Akta ibu” dalam Bab ini, dipinda dalam seksyen 16—

(a)

dalam subseksyen (7a), dengan memasukkan selepas perkataan “equipment” perkataan “, or on the alteration or renovation of premises”; dan

(b)

dengan memasukkan selepas subseksyen (7b) subseksyen yang berikut:

“(7ba)  An amount equal to the expenditure incurred by a chargeable person on the provision of infrastructure in relation to his business which is available for public use, subject to the prior approval of the Minister:

Provided that where a deduction has been made under this paragraph, no further deduction of the same amount shall be allowed under subsection 22(1).”.

Report

Bab V

Pindaan Kepada Akta Cukai Aktiviti Perniagaan Luar Pesisir Labuan 1990