Income Tax Act · 2024 Revised Edition · Part 8
40. Relief in respect of Commonwealth income tax
Official textFrom Attorney General's Chambers, unchanged
If any person resident in Brunei Darussalam who has paid, by deduction or otherwise, or is liable to pay tax under this Act for any year of assessment on any part of his income, proves to the satisfaction of the
Collector that he has paid, by deduction or otherwise, or is liable to pay,
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
Commonwealth income tax for that year in respect of the same part of his income, he shall be entitled to relief from tax in Brunei Darussalam paid or payable by him on that part of his income at a rate thereon to be determined as follows —
if the Commonwealth rate of tax does not exceed one-half of the rate appropriate to his case under this Act in
Brunei Darussalam, the rate at which relief is to be given shall be the Commonwealth rate of tax;
in any other case, the rate at which relief is to be given shall be half the rate of tax appropriate to his case under this Act.
If any person not resident in Brunei Darussalam who has paid, by deduction or otherwise, or is liable to pay, tax under this Act for any year of assessment on any part of his income proves to the satisfaction of the
year of assessment
“year of assessment” means the period of 12 months commencing on the 1st day of January 1950 and each subsequent period of 12 months.
Collector that he has paid by deduction or otherwise, or is liable to pay,
Commonwealth income tax for that year of assessment in respect of the same part of this income, he shall be entitled to relief from tax paid or payable by him under this Act on that part of his income at a rate thereon to be determined as follows —
if the Commonwealth rate of tax appropriate to his case does not exceed the rate of tax appropriate to his case under this
Act, the rate at which relief is to be given shall be one-half of the
Commonwealth rate of tax;
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if the Commonwealth rate of tax appropriate to his case exceeds the rate of tax appropriate to his case under this Act, the rate at which relief is to be given shall be equal to the amount by which the rate of tax appropriate to his case under this Act exceeds one-half of the Commonwealth rate of tax.
For the purposes of this section, “Commonwealth income tax”
means any income tax charged under any law in force in any part of the
Commonwealth:
Provided that the legislature of that part or place has provided for relief in respect of tax charged on income both in that part or place and
Brunei Darussalam in a manner which appears to the Collector to correspond to the relief granted by this section.
For the purposes of this section, the rate of tax under this Act shall be computed in the manner provided by section 39(3) (omitted) and the
Commonwealth rate of tax shall be computed in a similar manner.
Where a person is for any year of assessment resident both in
Brunei Darussalam and in a place or territory in which Commonwealth income tax is charged, he shall for the purposes of this section, be deemed to be resident where during that year he resides for the longer period.
Terms defined in s 2
Collector
Defined · s 2“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
year of assessment
Defined · s 2“year of assessment” means the period of 12 months commencing on the 1st day of January 1950 and each subsequent period of 12 months.
Part 9
Part
Returns
Part
Assessments
Part
Reviews and Appeals
Part
Collection, Recovery and Repayment of Tax
Part