Malaysia's House of Representatives and Senate passed the Finance (No. 2) Bill 2023 on 28 November 2023 and 13 December 2023, respectively. The Finance (No. 2) Bill 2023 includes certain measures of the Budget for 2024 and others, including new rules for the taxation of gains or profits from the disposal of capital assets, provisions in relation to Malaysia's new electronic invoicing requirements, various amendments in relation to personal deductions, and other changes. Several of the measures announced as part of the Budget for 2024 are not included as part of the Finance (No. 2) Bill 2023 and are expected...