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Court of Appeal: Hamdan Abdul Hamid v Ketua Pengarah Hasil Dalam Negeri |
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Issue: Whether the tax payer is liable to be taxed under Part III of Schedule 5 of the Real Property Gains Tax 1976 Act or is exempted from tax under paragraph 12 of Schedule 2 of the Real Property Gains Tax 1976 Act.
Decision: The Court of Appeal allowed the tax payer’s appeal. The disposal of property by way of gift from father (who is a non resident) to his daughter is exempt from tax under paragraph 12 of Schedule 2 notwithstanding that the disposal was made after 5 years.
Status: No grounds of judgment are provided by the Court of Appeal. No right of further appeal.
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