Finance Act 1985 Chapter II — Amendments to the income tax

s 3–s 4 · 2 sections

Commencement of amendments to the Income Tax Act 1967

s 3

The provisions of this Chapter shall have effect for the year of assessment 1985 and subsequent years of assessment. *NOTE—The Petroleum (Income Tax) Act 1967 [Act 45 of 1967] has since been revised as the Petroleum (Income Tax) Act 1967 [Act 543].

Amendment of section 45

s 4

Section 45 of the Income Tax Act 1967 is amended by substituting for the words “one hundred thousand ringgit” in subsection (6) the words “three hundred thousand ringgit”.

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Provisions on this page are reproduced verbatim from official open data. See the attribution line.

Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated. Read the official text ↗

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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