Sales Tax Act 1972 s 72

This legislation has been repealed. Do not cite it as law in force.

s 72 Interpretation

In this Part, unless the context otherwise requires— “Labuan” means the Island of Labuan and its dependent islands viz. Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan and Daat; “principal customs area” means Malaysia exclusive of Labuan, Langkawi and Tioman.

Malay text (authoritative)

Tafsiran

Dalam Bahagian ini, melainkan jika konteksnya menghendaki makna yang lain— “kawasan utama kastam” ertinya Malaysia tidak termasuk Labuan, Langkawi dan Tioman; “Labuan” ertinya Pulau Labuan dan pulau takluknya iaitu Rusukan Besar, Rusukan Kecil, Keraman, Burong, Papan dan Daat.

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Find Act 64 on lom.agc.gov.my ↗

Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated.

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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