s 70 Non-residents
(1) A person who is not resident for the basis year for a year of assessment shall be assessable and chargeable to tax for that year of assessment either directly or in the name of any attorney, factor, agent, receiver or manager of his (whether or not the attorney, factor, agent, receiver or manager has the receipt of any income of that non-resident person): Provided that nothing in this subsection shall render any person assessable or chargeable in the name of a broker, a general commission agent or any other agent where the broker or agent is not either— (a) carrying on with the authority of that person the regular agency of that person; or (b) a person assessable and chargeable as if he were an agent by virtue of section 141 on income in respect of gains or profits arising from sales or transactions carried out thought himself as broker or agent. (2) Where a partner in a partnership is not resident for the basis year for a year of assessment, his income ascertained under the appropriate provisions of sections 55 to 59 in relation to the partnership shall be assessable and chargeable to tax for that year of assessment in the name of— (a) the partnership (which shall be regarded as a person to the extent necessary to give effect to this subsection); (b) any partner who is resident for that basis year; or (c) any agent of the partnership in Malaysia, and the tax charged thereon shall be recoverable by all the means provided by this Act out of the assets of the partnership.