INCOME TAX ACT 1967 (ACT 53)
PART II - IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX
Section 11. Occupation of premises for non-business purposes constitutes source of income.
(1) Where a person occupies premises in Malaysia otherwise than solely for the purposes of a business, the occupation shall be deemed to be a source of his and he shall be deemed to have gross income derived from Malaysia from that source chargeable to tax, the amount of that gross income for the basis period for any particular year of assessment being ascertained in accordance with section 31.
(2) A person shall be deemed to occupy premises for the purposes of this section if he has a right to occupy those premises:
Provided that a right to occupy premises shall be disregarded for the purposes of this section if it is not evidenced in writing.
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