Section 77. Taxable goods to be deemed non-taxable while in Labuan. (Sales Tax Act 1972

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

Section 77. Taxable goods to be deemed non-taxable while in Labuan.

Any taxable goods, shall, while in Labuan, be deemed to be non-taxable 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.

[Am Act A 451:46]