LAWS OF MALAYSIA

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laws OF MALAYSIAREPRINTAct 169REAL PROPERTY GAINS TAXACT 1976Incorporating all amendments up to 1 January 2006PUBLISHED BYTHE COMMISSIONER OF LAW REVISION, MALAYSIAUNDER THE AUTHORITY OF THE REVISION OF laws ACT 1968IN COLLABORATION WITHPERCETAKAN NASIONAL MALAYSIA BHD20062Laws of MalaysiaACT 169REAL PROPERTY GAINS TAX ACT 1976Date of Royal 18 March 1976Date of publication in the March 1976PREVIOUS REPRINTSFirst ... ... ... ...1998Second ... ... ... ...2001Real Property Gains Tax3LAWS OF MALAYSIAAct 169REAL PROPERTY GAINS TAX ACT 1976ARRANGEMENT OF SECTIONSPART title and IIIMPOSITION OF THE of chargeable of of interests, options, gains, allowable losses and tax relief for IIIASSESSMENT AND of person to be assessed on chargeable gains12.

BE IT ENACTED by the Seri Paduka Baginda Yang di-Pertuan Agong with the advice and consent of the Dewan Negara and Dewan Rakyat in Parliament assembled, and by the authority of the same, as follows: PART I PRELIMINARY Short title and commencement 1. This Act may be cited as the Real Property Gains Tax Act

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