INCOME TAX ACT 1967 (ACT 53)




LIST OF AMENDMENTS



Amending law
Short title
In force from

Act A77/1967
Income Tax (Amendment) Act, 1967
14-12-1967
P.U. 144/1968
Income Tax (Transitional Provisions) Order, 1968
14-12-1967
Act A13
Income Tax (Amendment) Act, 1969
(see s. 1 of Act)
P.U.(B) 146/1969
(Resolution under s. 127 (2))
10-12-1969
P.U.(A) 510/1969
Income Tax (Amendment to Schedule 6) Order, 1969
12-12-1969
P.U.(A) 256/1970
Emergency (Essential Powers) Ordinance, No. 38. 1970 (Various dates as per Schedule to the Act)
Act A32
Income Tax (Amendment) Act, 1971
(see s. 1 of Act)
Act A60
Income Tax (Amendment) (No. 2) Act, 1971(Various dates as per Schedule to the Act)
Act A98
Income Tax (Amendment) Act, 1972
1-1-1972
Act A108
Income Tax (Amendment) (No. 2) Act, 1972
4-4-1972
Act A158
Income Tax (Amendment) Act, 1973Assessment year 1973 and subsequent years except expressly provided.
P.U.(A) 266/1974
Amendment to Part II of Schedule
6
Assessment year 1973 and subsequent years.
P.U.(A) 267/1974
Amendment to Part II of Schedule
6
Assessment year 1968 and subsequent years.
P.U.(A) 328/1974
Amendment to Part II of Schedule
6
Assessment year 1963 and subsequent years.
Act A225
Income (Amendment) Act, 1974
Ss. 2 and 3- 1-1-1974;
Remaining provisions- 29-2-1974.
Act A226
Income (Amendment) (No. 2) Act, 1974
Assessment year 1974 and subsequent years except expressly provided.
Act A227
Income (Amendment) (No. 3) Act, 1974
Assessment year 1974 and subsequent years.
Act A273
Income (Amendment) Act, 1975


Assessment year 1975 and subsequent years except section 6 which shall have effect for the year of assessment 1974.
Act 160
Malaysian Currency (Ringgit) Act, 1975
29-8-1975
Act A344
Income (Amendment) Act, 1976
Assessment year 1976 and subsequent years.
P.U.(B) 50/766
Amendment to Part I of Schedule
6
Assessment year 1976 and subsequent years.
P.U.(B) 303/76
Amendment to Part II of Schedule
6
Assessment year 1976 and subsequent years.
P.U.(B) 186/77
Amendment to Part II of Schedule
6
Assessment year 1973 and subsequent years.
P.U.(B) 187/77
Amendment to Part II of Schedule
6
Assessment year 1968 and subsequent years.
P.U.(B) 363/77
Amendment to Part II of Schedule
6
1-12-1974
P.U.(B) 364/77
Amendment to Part II of Schedule
6
Assessment year 1973.
P.U.(B) 365/77
Amendment to Part II of Schedule
6
Assessment year 1977.
Act A380
Income Tax (Amendment) Act, 1977
Sections 2 (b) and 8- 1-1-1977.
Remaining provisions- Assessment year 1977 and subsequent years.
Act A429
Income Tax (Amendment) Act, 1978

Assessment year 1978 and subsequent years s. 2- 1-1-1977 s. 12 (b) Assessment year 1977 and subsequent years.
Act A434
Subordinate Courts (Amendment) Act, 1978
1-7-1978
Act A451
Income Tax (Amendment) Act, 19791. Assessment year 1979 and subsequent years.

2. Sections 2 and 4- Assessment year 1973 and subsequent years.

3. Sections 10, 11, 12 and 14- 1-1-1979.

4. Sections 15 and 18- Assessment year 1980 and subsequent years.
Act A471
Income Tax (Amendment) Act, 19801. Section 3- Assessment year 1978 and subsequent years.

2. Section 16- Assessment year 1968 and subsequent years.

3. Remaining provisions- Assessment year 1980 and subsequent years.
P.U.(B) 421/79
Amendment to Part I of Schedule
6
Assessment year 1977 and subsequent years.
P.U.(B) 422/79
Amendment to Part II of Schedule
6
Assessment year 1977 and subsequent years.
P.U.(B) 423/79
Amendment to Part II of Schedule
6
Assessment year 1980 and subsequent years.
Act A471
Income Tax (Amendment) Act
1980
1. Section 3- Assessment year 1978 and subsequent years.

2. Section 16- Assessment year 1968 and subsequent years.

3. Remaining provisions- Assessment year 1980 and subsequent years.
Act 241
Finance Act 19811. Sections 8, 10 (b), 11, 12, 16 and 18 (a)- Assessment year 1980 and subsequent years.

2. Remaining provisions- Assessment year 1981 and subsequent years.
P.U.(A) 161/81
Revision of Laws (Income Tax Act 1967) Order 1981
5-6-1981
Act 264
Finance Act 19821. Section 10- 1-1-1982.

2. Remaining provisions- Assessment year 1982 and subsequent years.
Act 274
Finance (No. 2) Act 19821. Sections 4, 5, 6 and 14- Assessment year 1984 and subsequent years.

2. Sections 7, 8, 9, 10, 11 and 12- 1-1-1983.

3. Section 15 (a)- 22-10-1982.

4. Remaining provisions- Assessment year 1983 and subsequent years.
Act 293
Finance Act 19831. Sections 4, 5, 6, 9, 10, 11, 15, 16, 17, 18, 19, 20, 21 and 22- 21-10-1983.

2. Section 7- 1-1-1984.

3. Sections 12, 13 and 14- Assessment year 1984 and subsequent years.

4. Remaining provisions- Assessment year 1984 and subsequent years.
Act 309
Finance Act 19841. Section 16 and 18- 19-10-1984.

2. Sections 5, 8 and 14- 21-10-1983.

3. Sections 4 (b), 13, 15 (b) and 19 (g)- Assessment year 1984 and subsequent years.

4. Section 7- 19-10-1984.

5. Remaining provisions- Assessment year 1985 and subsequent years.
Act 315
Finance Act 1985Assessment year 1985 and subsequent years.
Act 323
Finance Act (No. 2) 19851. Section 4 (d)- Assessment year 1984 and subsequent years.

2. Section 23- Assessment year 1985 and subsequent years.

3. Sections 6 (a), 6 (b), 7 (c) and 22- Assessment year 1987 and subsequent years.

4. Sections 4 (a), 4 (b), 8, 17 and 19- 25-10-1985.

5. Section 24 (b)- 25-10-1986.

6. Remaining provisions- Assessment year 1986 and subsequent years.
Act A643/86
Income Tax (Amendment) Act
1986
1. Section 7- 1-1-1986.

2. Remaining provisions- Assessment year 1987 and subsequent years.
Act 328
Finance Act 19861. Sections 5, 7 and 12- 21-10-1983.

2. Sections 4, 6, 10, 11, 13, 15, and 18- 24-10-1986.

3. Section 8- 1-1-1986.

4. Section 16- Assessment year 1984.

5. Section 19 (h)- Assessment year 1988 and subsequent years.

6. Remaining provisions- Assessment year 1987 and subsequent years.

Provided that section 9 (c) and (e) shall cease to have effect from-

(i) year of assessment 1988 where the gross premiums receivable by the insurer during the basis period for year of assessment 1986 on account of all Malaysian life policies in force at the end of that period, amount to fifty million ringgit or more;

(ii) year of assessment 1990 where the gross premiums receivable by the insurer during the basis period for year of assessment 1986 on account of all Malaysian life policies in force at the end of that period, amount to ten million ringgit or more but less then fifty million ringgit; and

(iii) year of assessment 1992 where the gross premiums receivable by the insurer during the basis period for year of assessment 1986 on account of all Malaysian life policies in force at the end of that period, is less than ten million ringgitt.
Act 337
Finance Act 19871. Section 10- 24-10-1986.

2. Section 13- 1-1-1989.

3. Remaining provisions- Assessment year 1988 and subsequent years.
Act 364
Finance Act 19881. Section 14 (b) and (e)- Assessment year 1990 and subsequent years.

2. Remaining provisions- Assessment year 1989 and subsequent years.
P.U.(A) 212/89
Income Tax (Transitional Provisions) Order 1989Assessment year 1968.
Act 420
Finance Act 19901. Sections 7, 8 and 15- Assessment year 1989 and subsequent years.

2. Section 13- 1-1-1989.

3. Section 16- Assessment year 1991 and subsequent years.

4. Remaining provisions- Assessment year 1990 and subsequent years.
P.U.(A) 266/90
Income Tax (Transitional Provisions) Order 1990Assessment year 1968.
Act 421
Finance (No. 2) Act 19901. Sections 5 and 6- Assessment year 1990 and subsequent years.

2. Remaining provisions- Assessment year 1991 and subsequent years.
Act A774
Income Tax (Amendment) Act 1990Assessment year 1991 and subsequent years.
Act 451
Finance Act 19911. Chapter II except for sections 7, 10, 11 (a), 11 (b), 19, 20 (b), 21, 23, 26, 27, 28 (d) and 28 (e) - Assessment year 1991 and subsequent years.

2. Sections 19, 20 (b), 23 and 27- 14-10-1990

3. Sections 7, 10, 11 (a), 11 (b) and 26- Assessment year 1992 and subsequent years.

4. Sections 21, 28 (d) and 28 (e)- 1-10-1989
P.U.(A) 406/91
Revision of Laws (Rectification) Order 1991
1-11-1971
Act 476
Finance Act 1992
21-2-1992
Act 497
Finance Act 1993
5-2-1993
Act 513
Finance Act 19941. Except for sections 4, 7, 8(d), 10(a), 11, 12, 13, 14, 17, 18, 19, 20, 21, 22, 23, 24, 25, 28(d) and 29- Assessment year 1994 and subsequent years.

2. Sections 4, 10(a) and 11- 1-6-1991

3. Sections 7, 8(d), 12, 14, and 29- 1-1-1994

4. Section 13- 1-1-1993

5. Section 28(d)- 16-2-1993

6. Sections 17,18,19, 20,21,22,23, 24 and 25- 25-2-1994
Act 531
Finance Act 19951. Except for sections 6, l9(c) and l9(e)- Assessment year 1995 and subsequent years.

2. Section 6 (except for subparagraph 6(a)(i))- Assessment year 1994 and subsequent years.

3. Subparagraph 6(a)(i)- Assessment year 1991.

4. Paragraphs 19(c) and 19(e)- 28-10-1994.
Act 544
Finance Act 19961. Except for paragraphs 10(a), 10(b), 11(a), 11(b), 16(c) and section 17- Assessment year 1996 and subsequent years.

2. Paragraphs 10(a), 10(b), 11(a), 11(b) and 16(c)- Assessment year 1995 and subsequent years.

3. Section 17- Assessment year 1997 and subsequent years.
Act A955
Income Tax (Amendment) Act
1996
2-8-1996
Act 557
Finance Act 19971. Except for paragraphs 4(a), 4(b), 19(a) and 19(b) and sections 5, 7, 15, 16, 17, 18, 20 and 21- Assessment year 1997 and subsequent years.

2. Paragraphs 4(a) and 19(b) and sections 16, 17 and 18- 25-10-1996.

3. Paragraphs 4(b) and 19(a) and sections 5, 7, 15 and 21- 1-1-1997.

4. Section 20- 2-8-1996.
Act A998
Income Tax (Amendment) Act
1997
1-8-1997
Act 578
Finance Act 19981. Except for sections 7, 8, 10, 14, 15 and 18 and paragraphs 21(d) and 21(g)- Assessment year 1998 and subsequent.

2. Sections 7, 8, 14 and 15 and paragraph 21(g)- 1-1-1999.

3. Section 10- 17-10-1997.

4. Section 18- 1-1-2000.

5. Paragraph 21(d)- Assessment year 1999 and subsequent years.
Act 591
Finance (No. 2) Act 19981. Except for sections 4, 6, 10 and 13- Assessment year 1999 and subsequent years.

2. Section 4- 24-10-1998.

3. Sections 6 and 10- Assessment year 2000 and subsequent years.

4. Section 13- Assessment year 1998 and subsequent years.
Act A1055
Income Tax (Amendment) Act
1999
1. Sections 2, 3, 5 and 6- 1-1-2000; and sections 20, 21, 77 and 92 as amended by those sections- Assessment year 2000 and subsequent years.

2. Section 4- Assessment year 1999 and subsequent years.

3. Sections 7 to 16- Assessment year 2000 in respect of the basis period ending in the year 1999.

4. Section 17- 1-1-2000
Act A1069
Income Tax (Amendment) (No. 2) Act 19991. 1-1-2000 except for sections13, 14, 15, 16, 17 and 107C (3).

2. Subsection 107C(3)- Assessment year 2002 and subsequent years.

3. Sections 13, 14, 15 and 16- 1-1-2000.

4. Section 17- Assessment year 2001.
Act 600
Finance Act 20001. Sections 5, 6, 7, 8, 11, 12 and 15- Assessment year 2000 and subsequent years.

2. Sections 4, 9, 10 and 14- 16-6-2000.

3. Section 13- Assessment year 2000 and subsequent years.
Act 608
Finance (No. 2) Act 20001. Sections 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26 and 27- Assessment year 2001 and subsequent years.

2. Section 15- Assessment year 1986 and subsequent years.
Act A1028
Tax Laws (Amendment) Act 19981. Except section 6 - 2-7-1998.

2. Section 6 shall have effect for the year of assessment 1998 and subsequent years of assessment.

Act A1093

1. Sections 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 13, 14, 15, 17, 18 and 21- Assessment year 2001 and subsequent years.

2. Section 12- Assessment year 2000 and subsequent years of assessment.

3. Section 16- Assessment year 2000.

4. Sections 19, 20, 22, 23, 24, 25, 26, 27 and 28- 1-1-2001.

Act 619
Finance Act 20021. Sections 4, 5, 7, paragraphs 8(a), 8(b), 8(d), 8(e), 8(f), 8(g), 8(h), 8(i), 8(j), 8(l) and 8(m), section 9 and paragraphs 10(a), 10(b) and 10(c) - Assessment year 2002 and subsequent years.

2. Paragraph 8(c) - 1-1-2000 and assessment year 2000 in respect of basis period ending in the year 2000 and subsequent years.

3. Paragraph 37F of Schedule 3 to the Income Tax Act 1967, as inserted by paragraph 8(k) of this Finance Act 2002 - Assessment year 2002 and subsequent years.

4. Paragraphs 37G and 37H of Schedule 3 to the Income Tax Act 1967 as inserted by paragraph 8(k) of this Finance Act 2002 - Assessment year 2001 and subsequent years.

5. Paragraph 10(d) - Assessment year 1998 and subsequent years.

Act A1151
Income Tax (Amendment) Act 2002
(2)Sections 2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,
18,19, paragraph 20 (a),subparagraph 21 (b)(i),subparagraphs 21 (c)(i)
and (ii),sections 22 and 23,paragraphs 24 (b)and 25 (a) and subparagraph 25 (b)(ii) shall have effect for the year of assessment 2004 and subsequent years of assessment.

(3) Paragraphs 20 (b )and (c),paragraph 21 (a),subparagraph 21 (b)(ii)and paragraph 21 (d) shall be deemed to have effect from the year of assessment 2001 and subsequent years of assessment.

(4) Paragraph 24 (a)and subparagraph 25 (b )(i) shall have effect for the year of assessment 2002 and subsequent years of assessment.

(5) Section 26 shall have effect for the year of assessment 2004 only.

(6) Section 27 shall have effect for the year of assessment 2002 only.

(7) Sections 28,29,30 and 31 shall have effect for the year of assessment 2003 only.


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