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




Section 13. General provisions as to employment income.




(1) Gross income of an employee in respect of gains or profits from an employment includes:

[Am. Act 557:s.6]

[Subs. Act 591:s.4]
[Subs. Act 591:s.4]
[Am. Act A226:s.6]
(2) Gross income in respect of gains or profits from an employment-

shall be deemed to be derived from Malaysia.

(3) Gross income in respect of gains or profits from an employment in the public services or the service of a statutory authority-

shall be deemed to be derived from Malaysia if the employee is a citizen.

(4) For the purposes of subsection (1) a benefit, amenity or living accommodation provided for an employee as therein mentioned shall be deemed to be used or enjoyed by the employee if it is used or enjoyed by his spouse, family, servants, dependants or guests.

(5) Any question whether any gross income is gross income for a period mentioned in subsection (2) shall be decided by applying the appropriate provisions of Chapter 3 of Part III as if that period were the basis period for a year of assessment.



Related reading:
[Act 557:s.6; Act 591:s.4; Act A226:s.6]


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