Section 1
(2)
Subject to section 2, this Act shall be read and construed as one with the releva t estate duty law.
/akn/my/act/act/1979/219
FINANCE (ESTATE DUTY) ACT 1979
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Act
- Status
- Repealed
- Enacted
- 1979
- Sections
- 4
- Languages
- MS · EN
Quick answer
About this act
FINANCE (ESTATE DUTY) ACT 1979 is Malaysia Act, cited as Act 219 1979, currently marked repealed and first recorded in 1979.
Opening note
Preamble
- An Act to vary the laws in force relating to estate duty. [ J BE IT E~ACTED by _the D . Yang Maha Mulia Seri Paduka Baginda Yang d1-Pertua Agong with the advice and consent of the Dewan Nega a and Dewan Rakyat in Parliament assembled, and by t e authority of the same, as follows:
Section 2
(2)
_Subject to subsection (1)
e~e a word_ or express~':.
u~~d m this Act has a meaning ss1gned to it by any ~ext
Vision of the relevant estate duty aw then unless the c?n th•
f herwise requires that word or e~pression shall have m 18
ct the meaning so assigned.
-
4 Schedule]
[S, 3- '
Exemption from duty of additional amount payable under proviso to section 14
of the
Employees
Provident
Fund
Ordinance.
21 /51.
Rate of interest on certain estate duty.
Acr 219
.
' .
""
, d ~...i
, •
of any.. person Ymg on-or after lst 3• In the ca~uty shall not e payable in resJlect A.u&iist 197?. estate ount payabltin the. m~er Prescribe/! ¾1
add1~onal FFmance under t e proVISo to section 14
by !Jie
Minister
O
Provident Fµnd O dmance 1951 to any su 0~ the
Eroployebuctren or rem~ter ss?e of Such person, bl'V1Ving spous.e, c der the said rdmance.
eing a contnbutor un 4 (1) In the case of the ~st te ?f any person dying on 0
· . 1 t January 1979 sun le mterest at the appro . r
~: sp~cified in the Schedul shall be payable on the=~
duty of such an estate.
(2)
The Collector may in is discretion waive the Wh 1
or any part of the interest p yable under ~ubsection (I)~ e
(a)
where _ the c?ilector is satisfied. that there · is good
· cause for domg so; or
(b)
where an arrangem nt has been made with regard to-the full ·and fina ·payment of the estate duty or any part thete9f . o · such terms and conditions as the Collector inay em fit to impose.
DULE
RATES
F INTEREST
Period
Section 1
In all cases from the date f death to the expiration of 30 days fro the date
· of ,assessment. .
thereof is the date expiration
Rate of interest
Section 2
NIL
not paid within 30 days fro of assessment then from th of thos~ 30 days to the date of the estate duty or any pa f payment ' ·
. the!eof.
· 12 ·pe.rcent per year on the aniount of the· un-paid estate duty.
'
J?ICcfAK _OlEii,J(EJ'QA PEN
, l(~
l
~UMPUR
.
.
A
.
.
GAR.All PERC'i'f
. DAN DITERBL'f!CAN DENGAJ:1 P1ffi!NTAH PAD
22H
FEBRUl\,RI 1979.
'
.
..
Harga: 20 -~~n
Common questions
- What is FINANCE (ESTATE DUTY) ACT 1979?
- FINANCE (ESTATE DUTY) ACT 1979 is Malaysia Act, cited as Act 219 1979, currently marked repealed and first recorded in 1979.
- Is FINANCE (ESTATE DUTY) ACT 1979 still in force?
- No — FINANCE (ESTATE DUTY) ACT 1979 has been repealed.
- When did FINANCE (ESTATE DUTY) ACT 1979 take effect?
- FINANCE (ESTATE DUTY) ACT 1979 was first recorded in 1979.
- How many sections does FINANCE (ESTATE DUTY) ACT 1979 have?
- FINANCE (ESTATE DUTY) ACT 1979 contains 4 sections.
- Where can I read the official version of FINANCE (ESTATE DUTY) ACT 1979?
- The official text of FINANCE (ESTATE DUTY) ACT 1979 is published at lom.agc.gov.my.