Text recovered by OCR from a scanned copy — section numbers and wording may be wrong. Check the official PDF on lom.agc.gov.my before citing.
s 28 Amendment of Schedule 5
Schedule 5 to the principal Act is amended—
(a) by inserting between the words “RATES OF TAX” and “Category of disposal” the following:
“ PART I
Except where Part II of this Schedule is applicable, the following rates of tax shall apply:”; and
(b) by inserting at the end of the Schedule the following:
“ PART II
An individual who is not a citizen and not a permanent resident shall be charged at the rate of 40 per cent on every ringgit of the chargeable gain on the disposal of a chargeable asset acquired by him after 17 October 1980.”.
Malay text (authoritative)
Jadual 5 kepada Akta ibu adalah dipinda— baduals.
(a) dengan memasukkan yang berikut antara perkataan-perkataan "KADAR-KADAR CUKAT" dan "Kategori Pelupusan"— /
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).
