s 34 Amendment of section 2
Subsection 2(1) of the Petroleum (Income Tax) Act 1967, which is referred to as the “principal Act” in this Chapter, is amended— (a) by inserting after the definition of “Inland Revenue Board of Malaysia” the following definition: ‘ “input tax” has the meaning assigned to it in the Goods and Services Tax Act 2014 [Act 762];’; and (b) by inserting after the definition of “natural gas” the following definition: ‘ “output tax” has the meaning assigned to it in the Goods and Services Tax Act 2014;’.