s 10 Year of assessment
The first year of assessment shall be a period beginning on 7 November 1975 and ending on 31 December 1976 and thereafter the year of assessment shall be the calendar year starting with the calendar year 1977.
Real Property Gains Tax Act 1976 s 10
Real Property Gains Tax Act 1976 s 10
Malay text (authoritative)
Tahun taksiran
Tahun pertama taksiran ialah suatu tempoh yang bermula pada 7 November 1975 dan yang berakhir pada 31 Disember 1976, dan selepas itu tahun taksiran ialah tahun kalendar yang bermula dengan kalendar 1977.
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).
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