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← Finance Act 2025

Finance Act 2025 s 4

Finance Act 2025 s 4

s 4 Amendment of section 6

The Income Tax Act 1967, which is referred to as the “principal Act” in this Chapter, is amended in subsection 6(1)— (a) in paragraph (r), by substituting for the full stop at the end of the paragraph a semicolon; and (b) by inserting after paragraph (r) the following paragraph: “(s) income tax shall be charged for each year of assessment upon the income of an individual, who is a partner of a limited liability partnership, which consists of profits derived from Malaysia paid, credited or distributed, whether in cash or in kind, to the individual by the limited liability partnership at the appropriate rate as specified in Part XXIII of Schedule 1.”.

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Find Act 874 on lom.agc.gov.my ↗

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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