Goods and Services Tax Act 2014 s 174
This legislation has been repealed. Do not cite it as law in force.
(1) Subject to subsection (2), this Act shall be construed as one with the Customs Act 1967 or the Excise Act 1976 with regards to the exportation or importation of goods including in transit and the movement of goods under customs control. (2) Where there is any inconsistency between the provisions of the Customs Act 1967 or the Excise Act 1976 and the provisions of this Act, the provisions of this Act shall prevail.
Pemakaian perundangan kastam
(1) Tertakluk kepada subseksyen (2), Akta ini hendaklah ditafsirkan sebagai bersekali dengan Akta Kastam 1967 atau Akta Eksais 1976 berkenaan dengan pengeksportan atau pengimportan barang termasuk dalam transit dan pergerakan barang di bawah kawalan kastam. (2) Jika terdapat apa-apa ketidakselarasan antara peruntukan Akta Kastam 1967 atau Akta Eksais 1976 dengan peruntukan Akta ini, peruntukan Akta ini hendaklah terpakai.
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).