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Finance Act 1992

Akta Kewangan 1992

Amends the Income Tax Act 1967, the Supplementary Income Tax Act 1967, the Real Property Gains Tax Act 1976, the Service Tax Act 1975 and the Stamp Act 1949, and repeals the Estate Duty Enactment 1941, the Estate Duty Ordinance of Sabah, the Estate Duty Ordinance of Sarawak, the Finance (Estate Duty) Act 1965, the Finance (Estate Duty) Act 1971, the Finance (Estate Duty) Act 1979 and the Finance (Estate Duty) Act 1980.

Read the copy — PDF, 24 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.

NumberAct 476
TypeFederal Act
Applies toFederal
SubjectTax & customs
Year1992
Official “last updated”1 January 2006
Published byAttorney General's Chambers — Laws of Malaysia portal (lom.agc.gov.my)

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 Service Tax Act 1975 and the Stamp Act 1949, and to repeal the Estate Duty Enactment 1941, the Estate Duty Ordinance of Sabah, the Estate Duty Ordinance of Sarawak, the Finance (Estate Duty) Act 1965, the Finance (Estate Duty) Act 1971, the Finance (Estate Duty) Act 1979 and the Finance (Estate Duty) Act 1980.

Version history

CapturedLanguageOfficial “last updated”PagesSHA-256File
26 October 2026English1 January 200624adac08a4ceecPDF 0.1 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

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