Commencement of amendments to the Real Property Gains Tax Act 1976
(1) Except for sections 33, 34, 35, 36 and 37, this Chapter shall be deemed to have come into force on 25 October 1996. (2) Sections 33, 34, 35, 36 and 37 shall be deemed to have come into force on 2 August 1996.
Amendment of section 2
The Real Property Gains Tax Act 1976 [Act 169], which in this Chapter is referred to as the “principal Act”, is amended in subsection 2(1) by inserting after the definition of “income tax law” the following definition: “Inland Revenue Board of Malaysia” means the Inland Revenue Board of Malaysia established under the Inland Revenue Board of Malaysia Act 1995 [Act 533];’ .
Amendment of section 45
Section 45 of the principal Act is amended— (a) in subsection (5) by inserting after the words “public officer” the words “or an employee of the Inland Revenue Board of Malaysia”; (b) in subsection (6) by inserting after the words “public officer” the words “or an employee of the Inland Revenue Board of Malaysia”; and (c) in subsection (8) by inserting after the words “public officer” the words “or an employee of the Inland Revenue Board of Malaysia” and after the words “to that officer” the words “or employee”.
Amendment of section 46
Subsection 46(2) of the principal Act is amended by inserting after the words “public officer” the words “or an employee of the Inland Revenue Board of Malaysia”.
Amendment of section 47
Subsection 47(5) of the principal Act is amended in the definition of “classified person”— (a) by deleting the word “or” at the end of paragraph (c); (b) by inserting the word “or” at the end of paragraph (d); and (c) by inserting after paragraph (d) the following paragraph: “(e) any employee of the Inland Revenue Board of Malaysia;”.
Amendment of section 54
Section 54 of the principal Act is amended by inserting after the words “public officer” the words “or employee of the Inland Revenue Board of Malaysia”.
Amendment of Schedule 2
Schedule 2 to the principal Act is amended— (a) in subparagraph 1(1) in the definition of “relative” by deleting the words “uncle, aunt, nephew, niece, cousin,”; (b) in subsubparagraph 15(1)(a) by substituting for the word “an” the words “a written”; and (c) in subsubparagraph 15(1)(b) by inserting after the words “where there is no” the word “written”.
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).