Malaysia legislation

Section 152

of GOODS AND SERVICES TAX ACT 2014

Section 152

(2)

Where no person has taken delivery of the goods, document, record, material, thing or other property referred to in subsection (1)

after a period of six months, the ownership in the goods, document, record, material, thing or other property shall be deemed to have passed to and become vested in the Government.

Act or omission done in good faith

Read in full context — GOODS AND SERVICES TAX ACT 2014 →