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INLAND REVENUE BOARD OF MALAYSIA DISPOSAL OF …

INLAND REVENUE BOARD OF MALAYSIA . DISPOSAL OF PLANT OR MACHINERY. PART I - OTHER THAN CONTROLLED SALES. PUBLIC RULING NO. 7/2017. Translation from the original Bahasa MALAYSIA text. DATE OF PUBLICATION: 12 DECEMBER 2017. DISPOSAL OF PLANT OR MACHINERY. PART I . OTHER THAN CONTROLLED SALES. Public Ruling No. 7/2017. Date of Publication: 12 December 2017. INLAND REVENUE BOARD OF MALAYSIA . Published by INLAND REVENUE BOARD of MALAYSIA First edition 2017 by INLAND REVENUE BOARD of MALAYSIA All rights reserved on this Public Ruling are owned by the INLAND REVENUE BOARD of MALAYSIA .

3.9 “Qualifying expenditure” means capital expenditure incurred on the provision, construction or purchase of plant and machinery used for the purpose of a business other than assets that have an expected life span of less than two (2) years. 4. Application of the Law

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