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basis period "basis period", in relation to a person, a source of his and a year of assessment, means such basis period, if any, as is ascertained in accordance with section 21 or 21A; [Am. A1092 Prior text read - "basis period", in relation to a person, a source of his and a year of assessment, means such basis period, if any, as is ascertained in accordance with section 21; ]
ACT 53 - INCOME TAX ACT 1967
2. Interpretation. |
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basis period "basis period", in relation to a year of assessment, means the accounting period or periods ending in the calendar year immediately preceding that year of assessment;
ACT 445 - LABUAN BUSINESS ACTIVITY TAX ACT 1990
2. Interpretation. |
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basis period "basis period", in relation to a chargeable person and a year of assessment, means such basis period, if any, as is ascertained in accordance with section 5.
ACT 543 - PETROLEUM (INCOME TAX) ACT 1967 (Revised 1995)
2. Interpretation. |