Malaysia published the Income Tax (Unit Trust in Relation to Income Received in Malaysia from Outside Malaysia) (Exemption) 2024 (Amendment) Order 2026 in the Official Gazette on 27 July 2026. As previously reported, the original 2024 Order exempts a qualifying unit trust from the payment of income tax in respect of the gross income from all sources of income under section 4 of the Income Tax Act 1967 that is received in Malaysia from outside Malaysia in a basis period for a year of assessme…