Sales Tax Act 1972 s 78
This legislation has been repealed. Do not cite it as law in force.
In making regulations under section 61 of the Act, the Minister may provide— (a) for the collection in Labuan of sales tax payable in respect of goods transported or about to be transported from or to Labuan to or from the principal customs area; (b) for the limitation or restriction of vessels and aircraft which may be used to transport such goods; and (c) for the licensing or control of persons or vessels or aircraft transporting such goods.
Pemungutan cukai di Labuan
Dalam membuat peraturan-peraturan di bawah seksyen 61 Akta ini, Menteri boleh mengadakan peruntukan bagi— (a) memungut di Labuan cukai jualan yang kena dibayar bagi barang-barang yang diangkut atau yang hendak diangkut dari atau ke Labuan ke kawasan utama kastam atau dari kawasan utama kastam; (b) mengehadkan atau menyekat vesel dan pesawat udara yang mungkin digunakan bagi mengangkut barang-barang itu; dan (c) melesenkan atau mengawal orang atau vesel atau pesawat udara yang mengangkut barang-barang itu.
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).