INCOME TAX ACT 1967 (ACT 53)
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, 1973 | Assessment 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, 1979 | 1. 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, 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. |
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 1981 | 1. 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 1982 | 1. Section 10- 1-1-1982. 2. Remaining provisions- Assessment year 1982 and subsequent years. |
Act 274 | Finance (No. 2) Act 1982 | 1. 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 1983 | 1. 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 1984 | 1. 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 1985 | Assessment year 1985 and subsequent years. |
Act 323 | Finance Act (No. 2) 1985 | 1. 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 1986 | 1. 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 1987 | 1. Section 10- 24-10-1986. 2. Section 13- 1-1-1989. 3. Remaining provisions- Assessment year 1988 and subsequent years. |
Act 364 | Finance Act 1988 | 1. 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 1989 | Assessment year 1968. |
Act 420 | Finance Act 1990 | 1. 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 1990 | Assessment year 1968. |
Act 421 | Finance (No. 2) Act 1990 | 1. 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 1990 | Assessment year 1991 and subsequent years. |
Act 451 | Finance Act 1991 | 1. 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 1994 | 1. 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 1995 | 1. 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 1996 | 1. 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 1997 | 1. 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 1998 | 1. 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 1998 | 1. 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 1999 | 1. 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 2000 | 1. 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 2000 | 1. 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 1998 | 1. 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 2002 | 1. 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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