This is general information, not tax advice. Confirm your position with LHDN or a tax adviser.
Rental income distributed to you is a different category from capital gains, and distributions received by Malaysian individuals may need to be declared depending on the deal structure and how the income is characterised.
What to establish for your own filing:
- Whether tax has already been deducted at the structure level before distribution, or whether the amount you receive is gross
- How the distribution is characterised in the deal documents
Each deal's documentation should state this. Where it is ambiguous, ask before you invest rather than at filing time.