Air Pollution Control Equipment
  • Electrostatic Precipitator
  • Chimney / Gas Stack Sampling Equipment
  • Cyclone
  • Incinerator
  • Bag Filter
  • Carbon Filter
  • Water Scrubber
  • Gas Absorption Materials
  • Black Smoke Density Recorder
  • Packing Material for Water Scrubber
  • Black Smoke Alarm Equipment
 
  • Water Sprinkler
 
   
   
 

In the 1998 Budget, the following amendments in respect of imported heavy machinery used in the building and construction, mining, plantation and timber industries were proposed :

  1. reduction in initial allowance rate to 10%.
  2. reduction in annual allowance rate to 10%.

The above proposed amendments have been gazetted via the Income Tax (Qualifying Plant Allowances)(No. 2) Rules 1997 for qualifying plant expenditure incurred on or after October 17, 1997 in respect of imported heavy machinery as set out below :

  1. building and construction industry - earth-moving plant and heavy equipment-bulldozers, ditchers, excavators, graders, loaders, rippers, rollers, rooters, scrapers, shovels, tractors.

  2. mining industry - earth-moving plant and heavy equipment.

  3. plantation industry - earth-moving plant and heavy equipment.

  4. timber industry - heavy equipment-bulldozers, tractor engines, tractors and timber haulage vehicles.

In addition, pursuant to the Income Tax (Qualifying Plant Initial Allowances) Rules 1998 which shall have effect from the year of assessment 1998, initial allowance in respect of qualifying plant expenditure on the provision of machinery or plant (other than those imported heavy machinery as specified above) used for the purposes of a business of a person carried on in Malaysia, which consist of :

  1. the construction of any works, roads, structures and buildings;
  2. the extraction of timber from a forest; and
  3. the working of a mine for getting tin-ore or extracting or dressing tin concentrates,
   



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