What are the categories of taxpayers which will not be granted the tax waiver on year 1999 income?

The change from the "preceding year assessment" to "current year assessment" system involves the assessment system under the Income Tax Act 1967 and the waiver of tax on basis period 1999 income is given to avoid taxpayers having to pay two (2) years taxes in one year. The categories of taxpayers not given the waiver are as follows:-

(i) foreign employees and non-resident individuals who commence or terminate their employment in year 1999;
(ii) taxpayers subject to withholding tax where it is a final tax.

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