INCOME TAX ACT 1967 (ACT 53)
PART II - IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX
Section 17. Derivation of pensions, etc.
(1) Gross income in respect of a pension from the Government or a State Government shall be deemed to be derived from Malaysia.
(a) a person has a right to a pension or other like payment-
(i) from a pension fund or a fund of a similar kind; or
(ii) under a pension scheme or a scheme of a similar kind; or
(iii) by virtue of his membership of a pension society or a society of a similar kind; and
(b) the forum of the administration of the fund, scheme or society is in Malaysia at any time in the basis year for a year of assessment,the gross income for the basis period for that year of assessment in respect of the pension or other like payment shall be deemed to be derived from Malaysia.
(3) The gross income for the basis period for a year of assessment from any source of the kind mentioned in section 16 or in respect of a pension or other periodical payment to which prargraph 4(e) applies shall be deemed to be derived from Malaysia if the person paying that income was resident for the basis year for that year of assessment:Provided that this subsection shall not apply to a pension or other payment to which subsection (1) or (2) applies.
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