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LAWS OF MALAYSIA - AGC

laws OF MALAYSIA ONLINE VERSION OF UPDATED TEXT OF REPRINT Act 169 real PROPERTY GAINS TAX ACT 1976 As at 1 October 2015 2 real PROPERTY GAINS TAX ACT 1976 Date of Royal Assent .. 18 March 1976 Date of publication in the Gazette .. 25 March 1976 Latest amendment made by Act 764 which came into operation on .. 1 January 2015 PREVIOUS REPRINTS First .. 1998 Second Reprint .. 2001 Third Reprint .. 2006 3 laws OF MALAYSIA Act 169 real PROPERTY GAINS TAX ACT 1976 ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1. Short title and commencement 2. Interpretation PART II IMPOSITION OF THE TAX 3. Taxation of chargeable gains 4. 5. 6. 7. Rate of tax Situation of interests, options, etc.

7 LAWS OF MALAYSIA Act 169 REAL PROPERTY GAINS TAX ACT 1976 An Act to provide for the imposition, assessment and collection of a tax on gains derived from the disposal of real

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