10 Mar 2021
Kerajaan Malaysia 1. SKS Bumi Jaya Sdn Bhd 2. Ab. Ghani bin Hassan 3. Kamsani bin Sarmin
- Citation
- BA-21NCVC-10-02/2020 (O. 14A Disposal vis-à-vis 3rd Defendant) (Mahkamah Tinggi)
- Court
- O. 14A Disposal vis-à-vis 3rd Defendant
- Case number
- BA-21NCVC-10-02/2020 (O. 14A Disposal vis-à-vis 3rd Defendant) (Mahkamah Tinggi)
The 2014 amendment to s75A does not have retrospective effect; therefore the amended 20% threshold does not apply to years of assessment prior to 2014 and the 3rd Defendant, who held only 30.1% (less than the pre‑2014 >50% threshold), is not personally liable for the company's tax for YA2008–2013.