“Commencement of amendments to the Labuan Business Activity Tax Act 1990
s 71
(1) Sections 72, 73, 74 and 75 come into operation on 1 January 2019. (2) Sections 76, 77, 78, 79, 80, 81 and 82 have effect for the year of assessment 2020 and subsequent years of assessment.”.