Akta Kewangan 2007 · Updated to 1 Oct 2018 · Bahagian I · Pindaan Kepada Akta Cukai Pendapatan 1967
Akta Kewangan 2007 · Updated to 1 Oct 2018 · Bahagian I · Pindaan Kepada Akta Cukai Pendapatan 1967
Official textFrom Laws of Malaysia Online, unchanged
Subseksyen 34(6) Akta ibu dipinda—
dalam perenggan (e), dengan memasukkan selepas perkataan “equipment” perkataan “, or on the alteration or renovation of premises,”; dan
dengan memasukkan selepas perenggan (h) perenggan yang berikut:
“(ha) an amount equal to the expenditure incurred by a company on the provision of infrastructure in relation to its 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 44(6);”.
Bahagian XII
Bahagian II
Bab III
Bab V