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Bab VII · Pindaan Kepada Akta Kewangan (No. 2) 2023

197. Exclusion

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(1)

For the purpose of applying subsection 180(4)

to a Financial Year beginning in the calendar year of 2025 and subsequent calendar years until the calendar year of 2032, the amount of payroll carve-out for each Financial Year shall be computed according to the following rate:

Financial Year beginning in the following calendar year

Rate 2025 9.6%

2026 9.4%

2027 9.2%

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Financial Year beginning in the following calendar year

Rate 2028 9.0%

2029 8.2%

2030 7.4%

2031 6.6%

2032 5.8%

(2)

For the purpose of applying subsection 180(5)

to a Financial Year beginning in the calendar year of 2025 and subsequent calendar years until the calendar year of 2032, the amount of tangible asset carve-out for each Financial Year shall be computed according to the following rate:

Financial Year beginning in the following calendar year

Rate 2025 7.6%

2026 7.4%

2027 7.2%

2028 7.0%

2029 6.6%

2030 6.2%

2031 5.8%

2032 5.4%”;

(m)

dalam subperenggan 199(1)(a)(iv), dengan menggantikan perkataan “paragraphs” dengan perkataan “subparagraphs”;

(n)

dalam seksyen 220—

(i)

dalam subseksyen (1), dengan menggantikan perkataan “subsection (2)” dengan perkataan

“subsection (3)”;

(ii)

dalam subseksyen (4), dengan menggantikan perkataan “Where” dengan perkataan “Subject to subsection (6), where”; dan

Kewangan 35

(iii)

dalam subseksyen (5), dengan menggantikan perkataan “subsection (7)” dengan perkataan

“subsection (6)”; dan

(o)

dengan menggantikan perenggan 239(b) dengan perenggan yang berikut:

“(b) section 138 shall apply to this Part and the reference to “the income of any person or partnership”

in the definition of “classified material” in subsection 138(5) shall be construed as a reference to “the tax of any Constituent Entity”; and”.

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