This legislation has been repealed. Do not cite it as law in force.
s 59 Relief for second-hand goods
(1) Any taxable person may secure a reduction of any tax chargeable on any supply of prescribed goods in cases where on the previous supply of such goods—
(a) no tax was chargeable; or
(b) tax was chargeable in accordance with this section.
(2) The tax chargeable on the supply of goods referred to in subsection (1) shall be reduced to the tax charged as if the supply of prescribed goods was for a consideration equal to the excess of X - Y,
where X is the consideration for which the goods are supplied; and
Y is the consideration for which the goods were acquired,
and where there is no excess, tax shall not be charged.
(3) This section shall extend to cases where the previous importation or sale of prescribed goods was taxable under the Sales Tax Act 1972.
(4) For the purposes of this section, references to a supply of prescribed goods where no tax was chargeable include references to the matters under paragraph 4 of the Second Schedule.
Malay text (authoritative)
Pelepasan barang terpakai
(1) Mana-mana orang kena cukai boleh mendapat suatu pengurangan apa-apa cukai yang boleh dikenakan ke atas apa-apa pembekalan barang yang ditetapkan dalam hal jika ke atas pembekalan terdahulu berkaitan barang itu—
(a) tiada cukai boleh dikenakan; atau
(b) cukai boleh dikenakan mengikut seksyen ini.
(2) Cukai yang boleh dikenakan ke atas pembekalan barang yang disebut dalam subseksyen (1) hendaklah dikurangkan ke atas cukai yang dikenakan seolah-olah pembekalan barang yang ditetapkan itu adalah bagi suatu balasan yang bersamaan dengan lebihan X - Y,
iaitu X ialah balasan bagi barang yang dibekalkan; dan
Y ialah balasan bagi barang yang diperoleh,
dan jika tiada lebihan, cukai tidaklah dikenakan.
(3) Seksyen ini hendaklah diperluaskan dalam hal jika pengimportan atau jualan barang terdahulu yang ditetapkan telah dikenakan cukai di bawah Akta Cukai Jualan 1972.
(4) Bagi maksud seksyen ini, sebutan mengenai suatu pembekalan barang yang ditetapkan jika tiada cukai dikenakan termasuk sebutan mengenai perkara di bawah perenggan 4 Jadual Kedua.
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).
