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Dewan Rakyat passes Income Tax, Labuan Business Activity Tax (Amendment) Bills 2024

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KUALA LUMPUR, March 26 — The Dewan Rakyat today passed the Income Tax (Amendment) Bill 2024 and the Labuan Business Activity Tax (Amendment) Bill 2024. The bills were approved...

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The bills were approved after the third reading by Deputy Finance Minister Lim Hui Ying after the committee considered the proposed motion without any amendments. It involves sections 1 to 9 to implement amendments for the improvement of tax policy and administration. Among them, section 2 aims to replace the definition of “capital asset” in subsection 2 Act 53, and section 3 aims to amend section 15c of Act 53 to clarify the disposal of shares in a controlled company.These amendments to sections 2, 3, 4, 8, and 9 will come into effect upon the enactment of this Act.

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