Labuan Foundations Act 2010 s 6
(1) The beneficiaries of a Labuan foundation may be a resident or a non-resident. (2) Where the property of a Labuan foundation include Malaysian property, the Income Tax Act 1967 [Act 53] shall be applicable to any income derived therefrom. (3) The income derived from any property which is not Malaysian property is subject to the Labuan Business Activity Tax Act 1990 [Act 445].
Benefisiari di bawah yayasan Labuan
(1) Benefisiari-benefisiari bagi yayasan Labuan bolehlah seorang pemastautin atau bukan pemastautin. (2) Jika harta sesuatu yayasan Labuan termasuk harta Malaysia, Akta Cukai Pendapatan 1967 [Akta 53] hendaklah terpakai bagi apaapa pendapatan yang berpunca daripadanya. (3) Pendapatan yang berpunca daripada apa-apa harta yang bukan harta Malaysia adalah tertakluk kepada Akta Cukai Aktiviti Perniagaan Labuan 1990 [Akta 445].
Text as at 1 August 2015 (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).