INCOME TAX ACT 1967 (ACT 53) PART II - IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX
Section 15A. Derivation of special classes of income in certain cases.
Gross income in respect of-
(a) amounts paid in consideration of services rendered by a person or his employee in connection with the use of property or rights belonging to, or the installation or operation of any plant, machinery or other apparatus purchased from, such person;
[Ins. Act 293:s.9]
(b) amounts paid in consideration of technical advice, assistance or services rendered in connection with technical management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme;
[Ins. Act 293:s.9]
(c) rent or other payments made under any agreement or arrangement for the use of any moveable property-
[Ins. Act 293:s.9,Am. Act A309:s.1,
Act 557:s.7]
shall be deemed to be derived from Malaysia-
(i) if responsibility for payment of the above or other payments lies with the Government or a State Government;
[Ins. Act 293:s.9]
(ii) if responsibility for the payment of the above or other payments lies with a person who is a resident for that basis year; or
[Ins. Act 293:s.9,]
(iii) if the payment of the above or other payments is charged as an outgoing or expense in the accounts of a business carried on in Malaysia.
