s 4 Amendment of section 2
Subsection 2(1) of the Income Tax Act 1967, which is referred to as the “principal Act” in this Chapter, is amended— (a) in the definition of “Malaysia”— (i) by inserting after the words “subsoil of the territorial waters,” the words “and the airspace above such areas,”; and (ii) by inserting after the words “sovereign rights” the words “or jurisdiction”; (b) by substituting for the definition of “public entertainer” the following definition: ‘ “public entertainer” includes— (a) a compere, model, circus performer, lecturer, speaker, sportsperson, an artiste or individual exercising any profession, vocation or employment of a similar nature; or (b) an individual who uses his intellectual, artistic, musical, personal or physical skill or character in, carrying out any activity in connection with any purpose through live, print, electronic, satellite, cable, fibre optic or other medium, for film or tape, or for television or radio broadcast, as the case may be;’; and (c) by substituting for the definition of “royalty” the following definition: ‘ “royalty” includes any sums paid as consideration for, or derived from— (a) the use of, or the right to use in respect of, any copyrights, software, artistic or scientific works, patents, designs or models, plans, secret processes or formulae, trademarks or other like property or rights; (b) the use of, or the right to use, tapes for radio or television broadcasting, motion picture films, films or video tapes or other means of reproduction where such films or tapes have been or are to be used or reproduced in Malaysia, or other like property or rights; (c) the use of, or the right to use, know-how or information concerning technical, industrial, commercial or scientific knowledge, experience or skill; (d) the reception of, or the right to receive, visual images or sounds, or both, transmitted to the public by— (i) satellite; or (ii) cable, fibre optic or similar technology; (e) the use of, or the right to use, visual images or sounds, or both, in connection with television broadcasting or radio broadcasting, transmitted by— (i) satellite; or (ii) cable, fibre optic or similar technology; (f) the use of, or the right to use, some or all of the part of the radiofrequency spectrum specified in a relevant licence; (g) a total or partial forbearance in respect of— (i) the use of, or the granting of the right to use, any such property or right as is mentioned in paragraph (a) or (b) or any such knowledge, experience or skill as is mentioned in paragraph (c); (ii) the reception of, or the granting of the right to receive, any such visual images or sounds as are mentioned in paragraph (d); (iii) the use of, or the granting of the right to use, any such visual images or sounds as are mentioned in paragraph (e); or (iv) the use of, or the granting of the right to use, some or all such part of the spectrum specified in a spectrum licence as is mentioned in paragraph (f); or (h) the alienation of any property, know-how or information mentioned in paragraph (a), (b) or (c) of this definition;’.