Akta Kewangan 2024 · Updated to 31 Dec 2024 · Bab IV · Pindaan Kepada Akta Setem 1949
24. Pindaan seksyen 20a
Feedback & supportAkta Setem 1949, yang disebut “Akta ibu” dalam Bab ini, dipinda dalam seksyen 20a—
dengan menomborkan semula seksyen sedia ada sebagai subseksyen (1);
dalam subseksyen (1) yang dinomborkan semula itu—
dengan menggantikan perkataan “, any consideration is paid or given, or agreed to be paid or given, for equality” dengan perkataan “with or without consideration”; dan
dalam perenggan (a), dengan menggantikan perkataan “the same ad valorem duty as a conveyance on sale for the consideration, and with that duty only” dengan perkataan “ad valorem duty as if it were a conveyance on sale”; dan
dengan memasukkan selepas subseksyen (1) yang dinomborkan semula itu subseksyen yang berikut:
“(2) Notwithstanding subsection (1), where an instrument is chargeable with a duty in respect of an exchange of any real property for any real property or upon the partition or division of any real property,
Undang-Undang Malaysia 24
and no consideration is paid or given, or agreed to be paid or given, the instrument shall be chargeable with the duty of ten ringgit only if—
in such partition or division both transferor and transferee are the original owners of the real property;
such exchange of real property is between any person and a Ruler of a State or the Government of Malaysia or of any State; or
such exchange of real property is between husband and wife, parent and child, grandparent and grandchild or among siblings.”.