Income Tax (Tin Buffer Stock Contributions and Repayments) Act 1974 s 5
Where a contributor has not made an election under section 3 relating to contributions paid by him in respect of tin concentrates sold by him in the course of the carrying on of a business of his which includes the working of a mine, any repayment made in respect of those contributions shall be exempt from income tax.
Pengiraan pembayaran balik bagi maksud cukai jika tiada pilihan
Jika seseorang pencarum tidak membuat suatu pilihan di bawah seksyen 3 berhubung dengan caruman yang dibayar olehnya mengenai bijih padat timah yang dijual olehnya dalam menjalankan sesuatu perniagaannya yang termasuk mengerjakan suatu lombong, sesuatu pembayaran balik yang dibuat berkenaan dengan caruman itu hendaklah dikecualikan daripada cukai pendapatan.
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
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).