Malaysia legislation
Section 6D
Section 6D
(a)
every reference in those sections to income tax or to tax were a reference to Labuan business activity tax; and
(b)
every reference in those sections to income were a reference to chargeable profits.
(2)
Schedule 5 to the Income Tax Act 1967 shall apply with necessary modifications in relation to the procedures of hearing of appeals to the Special Commissioners and to the procedures of hearing of further appeals.
Tax charged upon Election