Sales Tax Act 1972 s 77
This legislation has been repealed. Do not cite it as law in force.
Any taxable goods, shall, while in Labuan, be deemed to be nontaxable and the provisions of this Act shall be construed accordingly: Provided that the foregoing shall not apply in respect of any goods declared by the Minister to be taxable on importation into Labuan.
Barang-barang kena cukai hendaklah disifatkan sebagai tidak kena cukai semasa berada di Labuan
Apa-apa barang kena cukai, hendaklah semasa berada di Labuan, disifatkan sebagai tidak kena cukai dan peruntukan Akta ini hendaklah ditafsirkan dengan sewajarnya: Dengan syarat bahawa peruntukan yang disebut terdahulu tidak terpakai bagi mana-mana barang yang diisytiharkan oleh Menteri sebagai kena cukai apabila diimport ke Labuan.
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).