Seksyen 4
Akta Cukai Pendapatan 1967, yang disebut “Akta ibu” dalam
Bab ini, dipinda dalam seksyen 2—
(a)
dalam subseksyen (1)—
(i)
dalam takrif “foreign tax” dengan memasukkan selepas perkataan “malaysia” perkataan “and in relation to paragraph 132(4)(d) or section 132a includes other taxes of every kind imposed by or under the laws of that territory”;
(ii)
dengan memasukkan selepas takrif “Inland Revenue
Board of malaysia” takrif yang berikut:
‘ “Labuan business activity” has the meaning assigned to it in the Labuan Business Activity
Tax Act 1990 [Act 445];
Kewangan 9
“Labuan company” means a Labuan company incorporated under the Labuan Companies Act 1990 [Act 441] and includes a foreign Labuan company registered under that Act, Labuan limited partnership established and registered under the Labuan Limited Partnerships and
Limited Liability Partnerships Act 2010 [Act 707],
Labuan trust as defined in the Labuan Trusts
Act 1996 [Act 554] and a malaysian bank as defined in the Labuan Financial Services and
Securities Act 2010 [Act 704];’;
(iii)
dengan memotong takrif “offshore business activity”;
dan
(iv)
dengan memotong takrif “offshore company”; dan
(b)
dengan memasukkan selepas subseksyen (9) subseksyen yang berikut:
‘(10) Any reference in this Act to—
(a)
“Labuan Offshore Business Activity Tax Act 1990” is construed as reference to “Labuan
Business Activity Tax Act 1990”;
(b)
“Labuan Offshore Financial Services Authority”
is construed as reference to “Labuan Financial
Services Authority”;
(c)
“offshore business activity” is construed as reference to “Labuan business activity”;
(d)
“Offshore Companies Act 1990” is construed as reference to “Labuan Companies Act 1990”;
and
(e)
“offshore company” is construed as reference to “Labuan company”.’.