Short title and commencement
Open ↗(1) This Act may be cited as the Departure Levy Act 2019.
(2) This Act shall come into operation on a date to be appointed by the Minister by notification in the Gazette and the Minister may appoint different dates for the coming into operation of different parts or different provisions of this Act.
(3) Notwithstanding subsection (2), the Minister may by notification in the Gazette, appoint the effective date for the charging and levying of departure levy under this Act.
Territorial and extra-territorial application
Open ↗(1) This Act shall apply both within and outside Malaysia.
(2) Notwithstanding subsection (1), this Act shall apply to any person whatever his nationality or citizenship, beyond the geographical limits of Malaysia and its territorial waters, if the person is a foreign operator under this Act.
Interpretation
Open ↗(1) In this Act, unless the context otherwise requires—
“prescribed” means prescribed by the Minister in the regulations made under this Act;
“document” has the meaning assigned to it under section 3 of the Evidence Act 1950 [Act 56];
“electronic” has the meaning assigned to it under section 5 of the Electronic Government Activities Act 2007 [Act 680];
“Director General” means the Director General of Customs and Excise, appointed under subsection 3(1) of the Customs Act 1967 [Act 235];
“computer” has the meaning assigned to it under section 3 of the Evidence Act 1950;
“departure levy” means a levy payable under this Act;
“Minister” means the Minister charged with the responsibility for finance;
“person” includes an individual, a company, limited liability partnership, firm, society and every other juridical person;
“registered person” means any operator or agent of foreign operator registered under section 15;
“officer of customs” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967 and includes any person appointed and employed under subsection 4(4);
“senior officer of customs” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967;
“operator” means any person who operates any vehicle to carry any person leaving Malaysia and “foreign operator” means any person, who operates any vehicle to carry any person leaving Malaysia, but who has no business or place of business in Malaysia;
“effective date” means the date appointed under subsection 1(3).
