INCOME TAX ACT 1967 (ACT 53)
PART II - IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX




Section 7. Residence: individuals.




(1) For the purposes of this Act, an individual is resident in Malaysia for the basis year for a particular year of assessment if-


[Subs. Act 337:s.7]
[Am. Act 241:s.6]
(1A) For the purposes of subsection (1), an individual shall be deemed to be in Malaysia for a day if he is present in Malaysia for part or parts of that day and in ascertaining the period for which he is in Malaysia during any year, any day (within paragraphs 1(a) and (c)) for which he is in Malaysia shall be taken into account whether or not that day forms part of a continuous period of days during which he is in Malaysia.

(2) (Repealed by Act A226:s.4).


Related reading:
[Act 337:s.7; Act 241:s.6]


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