Sales Tax Act 1972 (Act 64)
PART XIV - SPECIAL PROVISIONS DEALING WITH LABUAN



Section 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 dan Daat;

"principal customs area" means the Federation exclusive of Labuan and Langkawi.

[Ins. Act 329:s.6]

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