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Sarawak see Malaysia Federation of Vol 5
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1st April 1st January 31st December alimony amount annuity apply assets basic rate basis capital expenditure capital gains carrying on business cents chargeable income computing distributed dividends paid double taxation agreements earned income employees exceed exempt from tax Exemption limit flat rate fund gross income Income Tax Amendment Income Tax Ordinance individual Inland Revenue interest investment levied liability loss Married persons maximum mining normal tax noted in paragraph ordinarily resident partnership Payment of Tax pension percentage period Personal allowance personal reliefs pesetas premiums provisions noted Rates of tax real property received regards relevant Republic Seychelles shares Sierra Leone Singapore South West Africa subparagraph surcharge surtax Swaziland Table tax credit tax holiday tax is charged tax payable tax purposes tax rebates taxable income taxable years beginning taxpayer trade or business treated trust undistributed profits tax United Kingdom Western Samoa Zambia