Finance Act 1984
Akta Kewangan 1984
Amends the Income Tax Act 1967, the Supplementary Income Tax Act 1967, the Real Property Gains Tax Act 1976, the Stamp Ordinance 1949, the Stamp Ordinance (Sabah), the Stamp Ordinance (Sarawak), the Estate Duty Enactment 1941, the Estate Duty Ordinance (Sabah), the Estate Duty Ordinance (Sarawak) and the Finance (Estate Duty) Act 1980.
Read the copy (English) — PDF, 36 pagesBahasa Melayu — PDF, 32 pages
Copy of the official text captured from the Laws of Malaysia portal (AGC) on 26 October 2026. Always check the official portal for the authoritative current version. Amendments made after the official “last updated” date are published separately as amending Acts (Act A…) on the portal.
| Number | Act 309 |
|---|---|
| Type | Federal Act |
| Applies to | Federal |
| Subject | Tax & customs |
| Year | 1984 |
| Official “last updated” | 1 January 2006 |
| Published by | Attorney General's Chambers — Laws of Malaysia portal (lom.agc.gov.my) |
| Royal Assent | 24 December 1984 |
| Published in the Gazette | 31 December 1984 |
Long title
An Act to amend the Income Tax Act 1967, the Supplementary Income Tax Act 1967, the Real Property Gains Tax Act 1976, the Stamp Ordinance 1949, the Stamp Ordinance (Sabah), the Stamp Ordinance (Sarawak), the Estate Duty Enactment 1941, the Estate Duty Ordinance (Sabah), the Estate Duty Ordinance (Sarawak) and the Finance (Estate Duty) Act 1980 and to provide for matters connected therewith.
Contents — Parts and sections
63 sections, headings copied from the “ARRANGEMENT OF SECTIONS” of the official text (copy of 26 October 2026). Read the full wording in the PDF.
- Chapter I PRELIMINARY
- s 1 Short title and commencement
- s 2 Amendments of Acts and Ordinances
- Chapter II
- s 3 Commencement of amendments to the Income Tax Act 1967
- s 4 Amendment of section 3A
- s 5 Amendment of section 4A
- s 6 Amendment of section 6A
- s 7 Amendment of section 13
- s 8 Amendment of section 15A
- s 9 Amendment of section 36
- s 10 Amendment of section 39
- s 11 Amendment of section 44
- s 12 Amendment of section 48
- s 13 Amendment of section 54A
- s 14 Amendment of section 109B
- s 15 Amendment of Schedule 1
- s 16 Amendment of Schedule 2
- s 17 Amendment of Schedule 3
- s 18 Amendment of Schedule 4
- s 19 Amendment of Schedule 6
- Chapter III AMENDMENTS TO THE SUPPLEMENTARY
- s 20 Commencement of amendments to the Supplementary Income Tax Act
- s 21 Amendment of section 13
- Chapter IV AMENDMENTS TO THE REAL PROPERTY
- s 22 Commencement of amendments to the Real Property Gains Tax Act 1976.
- s 23 Amendment of Schedule 5
- Chapter V
- s 24 Commencement of amendments to the Stamp Ordinance 1949
- s 25 Amendment of section 2
- s 26 Amendment of section 4
- s 27 Amendment of section 19
- s 28 Amendment of section 20
- s 29 New section 20B
- s 30 Amendment of section 21
- s 31 Amendment of section 29
- s 32 New section 29A
- s 33 Amendment of the First Schedule
- Chapter VI AMENDMENTS TO THE STAMP ORDINANCE (SABAH)
- s 34 Commencement of amendments to the Stamp Ordinance (Sabah)
- s 35 Amendment of section 2
- s 36 Amendment of section 4
- s 37 Amendment of section 19
- s 38 Amendment of section 20
- s 39 New section 20B
- s 40 Amendment of section 21
- s 41 Amendment of section 29
- s 42 New section 29A
- s 43 Amendment of the First Schedule
- Chapter VII AMENDMENTS TO THE STAMP ORDINANCE (SARAWAK)
- s 44 Commencement of amendments to the Stamp Ordinance (Sarawak)
- s 45 Amendment of section 2
- s 46 New sections 3C and 3D
- s 47 Amendment of the First Schedule
- Chapter VIII AMENDMENTS TO THE ESTATE DUTY ENACTMENT 1941
- s 48 Commencement of amendments to the Estate Duty Enactment 1941
- s 49 Amendment of section 5
- s 50 Amendment of section 9
- s 51 Amendment of section 13
- s 52 Amendment of section 23
- Chapter IX AMENDMENTS TO THE ESTATE DUTY ORDINANCE (SABAH)
- s 53 Commencement of amendments to the Estate Duty Ordinance (Sabah)
- s 54 Amendment of section 7
- s 55 Amendment of section 8
- s 56 Amendment of section 17
- Chapter X AMENDMENTS TO THE ESTATE DUTY ORDINANCE (SARAWAK)
- s 57 Commencement of amendments to the Estate Duty Ordinance (Sarawak)
- s 58 Amendment of section 2
- s 59 Amendment of section 4
- Chapter XI AMENDMENTS TO THE FINANCE (ESTATE
- s 60 Commencement of amendments to the Finance (Estate Duty) Act 1980
- s 61 Deletion of section 4
- s 62 Amendment of the First Schedule
- s 63 Amendment of the Second Schedule
Related laws
Finance Act 1992 (Act 476)Finance Act 1993 (Act 497)Income Tax Act 1967 (Act 53)Real Property Gains Tax Act 1976 (Act 169)Stamp Act 1949 (Act 378)
Federal Acts that this law's official text itself refers to (as “[Act N]”), most-referred first.
Version history
| Captured | Language | Official “last updated” | Pages | SHA-256 | File |
|---|---|---|---|---|---|
| 26 October 2026 | Bahasa Melayu | 31 December 1984 | 32 | d7dbcee46bae | PDF 20.0 MB |
| 26 October 2026 | English | 1 January 2006 | 36 | 94a7d9152ccf | PDF 0.6 MB |
A new version is kept only when the official file changes (different SHA-256 fingerprint). Older versions are never overwritten, so you can see what the text said on an earlier date.
Official source
- Official text (English) ↗
- Official text (Bahasa Melayu) ↗
- Attorney General's Chambers — Laws of Malaysia portal (lom.agc.gov.my) ↗
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