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



Section 78. Collection of taxes in Labuan.


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.


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