s 4 Amendment of section 2
Section 2 of the Income Tax Act 1967, which is referred to as the “principal Act” in this Chapter, is amended— (a) in subsection (1)— (i) by inserting after the definition of “Inland Revenue Board of Malaysia” the following definition: ‘ “input tax” has the same meaning assigned to it in the Goods and Services Tax Act 2014 [Act 762];’; (ii) by inserting after the definition of “Minister” the following definition: ‘ “output tax” has the same meaning assigned to it in the Goods and Services Tax Act 2014;’; and (iii) by inserting after the definition of “stock in trade” the following definition: ‘ “sukuk” has the same meaning assigned to it in the Capital Markets and Services Act 2007;’; and (b) in subsection (8)— (i) by deleting the words “the Securities Commission,”; and (ii) by inserting after the words “Malaysia Co-operative Societies Commission” the words “, or approved or authorized by, or lodged with, the Securities Commission”.