Seksyen 5
Subseksyen 6(1) Akta ibu dipinda—
(a)
dalam perenggan (n), dengan menggantikan noktah di hujung perenggan itu dengan koma bernoktah; dan
(b)
dengan memasukkan selepas perenggan (n) perenggan yang berikut:
“(o) subject to section 109da but notwithstanding any other provisions of this Act, income tax shall be charged for each year of assessment upon the income of a unit holder other than an individual which consists of interest distributed or credited by a unit trust that is a retail money market fund referred to in subsection 61(1a) at the appropriate rate as specified under Part XIX of Schedule 1;
(p)
income tax shall be charged upon the income of a person who is a resident which is received in
Malaysia from outside Malaysia from 1 January 2022
until 30 June 2022 at the appropriate rate as specified under Part XX of Schedule 1.”.