{"id":6326,"date":"2025-11-20T10:10:07","date_gmt":"2025-11-20T02:10:07","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6326"},"modified":"2025-11-27T10:04:06","modified_gmt":"2025-11-27T02:04:06","slug":"taxation-of-a-unit-trust-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/taxation-of-a-unit-trust-malaysia\/","title":{"rendered":"Panduan Lengkap Percukaian Amanah Saham di Malaysia"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6327\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg\" alt=\"taxation of a unit trust\" width=\"2560\" height=\"1536\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-768x461.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-1536x921.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-2048x1229.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>Pengenalan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Percukaian amanah saham di Malaysia adalah tertakluk di bawah Akta Cukai Pendapatan 1967 (Income Tax Act 1967, ITA). Artikel ini menjelaskan status kediaman amanah saham, perbelanjaan yang boleh ditolak, dan potongan khas.<\/span><\/p>\n<h2><b>Status Kediaman Amanah Saham<\/b><\/h2>\n<p class=\"translation-block\">Mengikut subseksyen 61(3) ITA, sesuatu amanah saham dianggap sebagai pemastautin di Malaysia bagi sesuatu tahun taksiran sekiranya mana-mana pemegang amanah adalah pemastautin di Malaysia pada tahun asas tersebut.<\/p>\n<h2><b>Perbelanjaan Boleh Tolak<\/b><\/h2>\n<h3><span style=\"text-decoration: underline;\"><b>Potongan Biasa (Seksyen 33(1))<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Perbelanjaan yang semata-mata dan secara eksklusif digunakan untuk menjana pendapatan kasar boleh ditolak.<\/span><\/p>\n<p><b>Contoh:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Faedah daripada pinjaman untuk pembelian pelaburan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perbelanjaan langsung untuk penyewaan harta tanah (selain REIT\/PTF)<\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>Potongan Khas (Seksyen 63B: Perbelanjaan Dibenarkan)<\/b><\/span><\/h3>\n<p class=\"translation-block\">Sesetengah perbelanjaan tidak dianggap sepenuhnya untuk penghasilan pendapatan, tetapi layak mendapat potongan khas.<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Jenis Perbelanjaan<\/b><\/td>\n<td><b>Contoh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ganjaran Pengurus<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bayaran kepada pengurus amanah saham<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Daftar Pemegang Unit<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Penyelenggaraan daftar pemegang unit<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Pendaftaran Saham<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yuran pendaftaran saham<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Perkhidmatan Profesional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yuran setiausaha, audit &amp; perakaunan<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kos Pentadbiran<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Telefon, percetakan, alat tulis<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kos berkaitan pengeposan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mailing-related expenses<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amanah saham dianggap pemastautin jika salah seorang pemegang amanah adalah pemastautin Malaysia (Seksyen 61(3), ITA).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perbelanjaan yang digunakan untuk menjana pendapatan boleh ditolak di bawah Seksyen 33(1).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perbelanjaan pengurusan &amp; pentadbiran tertentu layak untuk potongan khas di bawah Seksyen 63B.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dokumen sokongan adalah penting bagi semua tuntutan cukai.<\/span><\/li>\n<\/ul>\n<h2><b>Soalan Lazim<\/b><\/h2>\n<p><b>S1: Bagaimana amanah saham ditentukan sebagai pemastautin di Malaysia?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> J: Jika sekurang-kurangnya seorang pemegang amanah adalah pemastautin Malaysia (Seksyen 61(3), ITA).<\/span><\/p>\n<p><b>S2: Adakah semua perbelanjaan amanah saham boleh ditolak?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> J: Tidak. Hanya perbelanjaan yang digunakan sepenuhnya untuk menjana pendapatan boleh ditolak di bawah Seksyen 33(1). Perbelanjaan lain boleh layak di bawah Seksyen 63B.<\/span><\/p>\n<p><b>S3: Adakah percukaian amanah saham sama seperti syarikat?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> J: Tidak. Amanah saham dikenakan cukai di bawah peruntukan khusus ITA, berbeza daripada struktur cukai syarikat.<\/span><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\n<p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p>\n<p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p>\n<p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Taxation of a unit trust in Malaysia is governed by the Income Tax Act 1967 (ITA). This article explains the residence status of a unit trust, deductible expenses, and special deductions under Malaysian tax law. Residence Status of a Unit Trust Under subsection 61(3) of the ITA, a unit trust is considered a resident [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6327,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6326","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation of a Unit Trust in Malaysia: Guide<\/title>\n<meta name=\"description\" content=\"Learn the taxation of a unit trust in Malaysia under the Income Tax Act, including residence status, deductible expenses &amp; special deductions\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/ms\/taxation-of-a-unit-trust-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation of a Unit Trust in Malaysia: Guide\" \/>\n<meta property=\"og:description\" content=\"Learn the taxation of a unit trust in Malaysia under the Income Tax Act, including residence status, deductible expenses &amp; special deductions\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/ms\/taxation-of-a-unit-trust-malaysia\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-20T02:10:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-27T02:04:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1536\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"songliew\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"songliew\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/\"},\"author\":{\"name\":\"songliew\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\"},\"headline\":\"Taxation of a Unit Trust in Malaysia: Guide\",\"datePublished\":\"2025-11-20T02:10:07+00:00\",\"dateModified\":\"2025-11-27T02:04:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/\"},\"wordCount\":480,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/medium-shot-man-woman-shaking-hands-scaled.jpg\",\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"ms-MY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/\",\"name\":\"Taxation of a Unit Trust in Malaysia: Guide\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/medium-shot-man-woman-shaking-hands-scaled.jpg\",\"datePublished\":\"2025-11-20T02:10:07+00:00\",\"dateModified\":\"2025-11-27T02:04:06+00:00\",\"description\":\"Learn the taxation of a unit trust in Malaysia under the Income Tax Act, including residence status, deductible expenses & special deductions\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/#breadcrumb\"},\"inLanguage\":\"ms-MY\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/medium-shot-man-woman-shaking-hands-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/medium-shot-man-woman-shaking-hands-scaled.jpg\",\"width\":2560,\"height\":1536,\"caption\":\"taxation of a unit trust\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/taxation-of-a-unit-trust-malaysia\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ancgroup.biz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxation of a Unit Trust in Malaysia: Guide\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"name\":\"ANC Group\",\"description\":\"Empower Business, Accelerate Forward\",\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ancgroup.biz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ms-MY\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\",\"name\":\"ANC Group\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"width\":1646,\"height\":949,\"caption\":\"ANC Group\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\",\"name\":\"songliew\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"caption\":\"songliew\"},\"url\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/author\\\/songliew\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Panduan Lengkap Percukaian Amanah Saham di Malaysia","description":"Learn the taxation of a unit trust in Malaysia under the Income Tax Act, including residence status, deductible expenses & special deductions","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ancgroup.biz\/ms\/taxation-of-a-unit-trust-malaysia\/","og_locale":"ms_MY","og_type":"article","og_title":"Taxation of a Unit Trust in Malaysia: Guide","og_description":"Learn the taxation of a unit trust in Malaysia under the Income Tax Act, including residence status, deductible expenses & special deductions","og_url":"https:\/\/ancgroup.biz\/ms\/taxation-of-a-unit-trust-malaysia\/","og_site_name":"ANC Group","article_published_time":"2025-11-20T02:10:07+00:00","article_modified_time":"2025-11-27T02:04:06+00:00","og_image":[{"width":2560,"height":1536,"url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg","type":"image\/jpeg"}],"author":"songliew","twitter_card":"summary_large_image","twitter_misc":{"Written by":"songliew","Est. reading time":"3 minit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/#article","isPartOf":{"@id":"https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/"},"author":{"name":"songliew","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66"},"headline":"Taxation of a Unit Trust in Malaysia: Guide","datePublished":"2025-11-20T02:10:07+00:00","dateModified":"2025-11-27T02:04:06+00:00","mainEntityOfPage":{"@id":"https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/"},"wordCount":480,"publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"image":{"@id":"https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg","articleSection":["Income Tax"],"inLanguage":"ms-MY"},{"@type":"WebPage","@id":"https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/","url":"https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/","name":"Panduan Lengkap Percukaian Amanah Saham di Malaysia","isPartOf":{"@id":"https:\/\/ancgroup.biz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/#primaryimage"},"image":{"@id":"https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg","datePublished":"2025-11-20T02:10:07+00:00","dateModified":"2025-11-27T02:04:06+00:00","description":"Learn the taxation of a unit trust in Malaysia under the Income Tax Act, including residence status, deductible expenses & special deductions","breadcrumb":{"@id":"https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/#breadcrumb"},"inLanguage":"ms-MY","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/"]}]},{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/#primaryimage","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/medium-shot-man-woman-shaking-hands-scaled.jpg","width":2560,"height":1536,"caption":"taxation of a unit trust"},{"@type":"BreadcrumbList","@id":"https:\/\/ancgroup.biz\/taxation-of-a-unit-trust-malaysia\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ancgroup.biz\/"},{"@type":"ListItem","position":2,"name":"Taxation of a Unit Trust in Malaysia: Guide"}]},{"@type":"WebSite","@id":"https:\/\/ancgroup.biz\/#website","url":"https:\/\/ancgroup.biz\/","name":"ANC Group","description":"Empower Business, Accelerate Forward","publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ancgroup.biz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ms-MY"},{"@type":"Organization","@id":"https:\/\/ancgroup.biz\/#organization","name":"ANC Group","url":"https:\/\/ancgroup.biz\/","logo":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","width":1646,"height":949,"caption":"ANC Group"},"image":{"@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66","name":"songliew","image":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","caption":"songliew"},"url":"https:\/\/ancgroup.biz\/ms\/author\/songliew\/"}]}},"_links":{"self":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6326","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/comments?post=6326"}],"version-history":[{"count":4,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6326\/revisions"}],"predecessor-version":[{"id":7036,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6326\/revisions\/7036"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/media\/6327"}],"wp:attachment":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/media?parent=6326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/categories?post=6326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/tags?post=6326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}