Windfall Profit Levy (Oil Palm Fruit) (Amendment) (No. 2) Order 2009

Windfall Profit Levy (Oil Palm Fruit) (Amendment) (No. 2) Order 2009

In exercise of the powers conferred by section 6 of the Windfall Profit Levy Act 1998 [Act 592], the Minister makes the following order:

Citation and commencement

1. (1) This order may be cited as the Windfall Profit Levy (Oil Palm Fruit) (Amendment) (No. 2) Order 2009.

(2) This Order is deemed to have come into operation on 15 July 2008.

Amendment of paragraph 5

2. The Windfall Profit Levy (Oil Palm Fruit) Order 2008 [P.U. (A) 250/2008], is amended in paragraph 5—

(a) by substituting for subparagraph (1) the following subparagraph:

“(1) Any owner of an oil palm holding which is not less than 40.46 hectares or 100 acres, or oil palm holdings which in aggregate amount to not less than 40.46 hectares or 100 acres, who worked the oil palm holding, and any oil palm fruit producer who worked an oil palm holding which is not less than 40.46 hectares or 100 acres, or oil palm holdings which in aggregate amount to not less than 40.46 hectares or 100 acres, shall pay to the proper officer of customs a windfall profit levy in respect of oil palm fruit produced by such owner and oil palm fruit producer based on the rate calculated as follows:” and

(b) by inserting after subparagraph (2) the following subparagraph:

“(3) The oil palm holding referred to in subparagraph (1) does not include an oil palm holding in a group settlement area under the Land (Group Settlement Areas) Act 1960 [Akta 530].”.


Made 26 March 2009

[Sulit KE>HE(96)009/20; Perb. CR(8.09)202-28(SJ. 1) Vol. 2; PN(PU2)599]

Tan Sri Nor Md bin Yakcop
Second Minister of Finance