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qualifying expenditure "qualifying expenditure" means an additional expenditure incurred in relation to the construction of a building, alteration, renovation, extension or improvement of an existing building, or plant or machinery for the purpose of obtaining green building index certificate as certified by the Board of Architects Malaysia.
PU(A) 325/2011 - INCOME TAX (EXEMPTION) (NO 5) ORDER 2011
2. Interpretation |
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qualifying expenditure "qualifying expenditure" means an additional expenditure incurred in relation to construction of a building, alteration, renovation, extension or improvement of an existing building.
PU(A) 414/2009 - INCOME TAX (EXEMPTION) (NO 8) ORDER 2009
2. Interpretation |