s 40 Amendment of section 2
Subsection 2(1) of the Real Property Gains Tax Act 1976, 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 “option” the following definition: ‘ “output tax” has the meaning assigned to it in the Goods and Services Tax Act 2014;’.