Seksyen 43
Jadual 3 kepada Akta ibu dipinda—
(a)
dengan memasukkan selepas perenggan 2c perenggan yang berikut:
“2d. For the purpose of paragraph 1, the capital expenditure incurred by a person on the provision of machinery or plant shall not include any amount paid to a non-resident person in consideration of services rendered in connection with the installation or operation of that machinery or plant, if tax has not been deducted therefrom and paid to the Director General under paragraph 109b(1)(a) of the Act:
Provided that this paragraph shall not apply if the person has paid the amount referred to in subsection 109b(2).”;
(b)
dengan memasukkan selepas subperenggan 19a(2)
subperenggan yang berikut:
“(3) The proviso to subparagraph (1) shall not apply to a company resident in Malaysia which has a paid up capital in respect of ordinary shares of two million and five hundred thousand ringgit and less at the beginning of the basis period for a year of assessment.
(4)
A company referred to in subparagraph (3) shall not include a company where more than—
(a)
fifty per cent of the paid up capital in respect of ordinary shares of the second mentioned company is directly or indirectly owned by a related company;
Undang-Undang Malaysia 32
Akta 693
(b)
fifty per cent of the paid up capital in respect of ordinary shares of the related company is directly or indirectly owned by the second mentioned company; or
(c)
fifty per cent of the paid up capital in respect of ordinary shares of the second mentioned company and the related company is directly or indirectly owned by another company.
(5)
For the purpose of subparagraph (4), “related company”
means a company which has a paid up capital in respect of ordinary shares of more than two million and five hundred thousand ringgit at the beginning of the basis period for a year of assessment.”;
(c)
dalam perenggan 36—
(i)
dengan menggantikan noktah di hujung perenggan itu dengan noktah bertindih; dan
(ii)
dengan memasukkan proviso yang berikut:
“Provided that this paragraph shall not apply in respect of any amount incurred under paragraph 67c.”;
(d)
dalam tajuk sebelum perenggan 37b, dengan memotong perkataan “or training”;
(e)
dalam perenggan 37b—
(i)
dengan memotong perkataan “, industrial training or training”;
(ii)
dengan menggantikan noktah bertindih dengan noktah;
(iii)
dengan memotong proviso; dan
(iv)
dalam subperenggan (a), dengan memasukkan selepas koma bertitik perkataan “or”; dan
(v)
dengan memotong perenggan (b) dan (d); dan
Kewangan 33
(f)
dengan memasukkan selepas perenggan 67b perenggan yang berikut:
“67c. (1) For the purpose of this Schedule, where—
(a)
a person has incurred qualifying plant expenditure in respect of an asset for the purposes of a business of his and in the basis period for a year of assessment the asset is disposed of; and
(b)
pursuant to any written law or agreement, that person is subsequently required to dismantle and remove the asset and restore the site on which the asset is located, the residual expenditure under paragraph 68 of this Schedule shall be deemed to include any amount incurred for dismantling and removing the asset and restoring the site.
(2)
Notwithstanding paragraph 61, in this paragraph “disposed of” means discarded, destroyed or ceased to be used for the purposes of the business.
(3)
This paragraph shall not apply if the asset which has been dismantled and removed is subsequently used for any other business of that person or any other person.
(4)
The amount incurred in subparagraph (1) shall not include any amount paid to a non-resident which are subject to section 109b, if tax has not been deducted therefrom and paid to the
Director General under that section:
Provided that this paragraph shall not apply if the person has paid the amount referred to in subsection 109b(2).”.
Pindaan Jadual 5