Real Property Gains Tax Act 1976 s 8

s 8 Private residence

Subject to Schedule 3, a gain shall be exempt from the tax if it accrues to an individual who is a citizen or an individual who is not a citizen but is a permanent resident in respect of the disposal by him of his private residence.

Malay text (authoritative)

Tempat kediaman persendirian

Tertakluk pada Jadual 3, keuntungan hendaklah dikecualikan daripada cukai jika keuntungan itu terakru kepada seorang individu yang ialah seorang warganegara atau seorang individu yang bukan seorang warganegara tetapi ialah seorang pemastautin tetap berkenaan dengan pelupusan olehnya akan tempat kediaman persendiriannya.

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Find Act 169 on lom.agc.gov.my ↗

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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