s 16 Amendment of section 111
Section 111 of the principal Act is amended— (a) by substituting for subsection (4a) the following subsection: “(4a) Any amount of excess in respect of tax payable for a year of assessment which is to be refunded to a person under subsection (1) may be utilized by the Director General for the payment of any other amount of— (a) tax which is due and payable (including any amount of instalments which are due and payable) by the person under this Act, the Petroleum (Income Tax) Act 1967 [Act 543], the Real Property Gains Tax Act 1976 or the Labuan Business Activity Tax Act 1990; or (b) duty which is due and payable by the person under the Stamp Act 1949 [Act 378].”; and (b) in subsection (4 b ), by substituting for the words “subsection 50(4) of the Petroleum (Income Tax) Act 1967 or subsection 24(7a) of the Real Property Gains Tax Act 1976” the words “subsection 80c(1) of the Stamp Act 1949, subsection 50(4) of the Petroleum (Income Tax) Act 1967, subsection 24(7a) of the Real Property Gains Tax Act 1976 or subsection 12(2) of the Labuan Business Activity Tax Act 1990”.