Malaysia legislation
Section 189
Section 189
(a)
a taxable person, who is a club or other similar body, makes a supply of services under an agreement;
(b)
the agreement provides whether expressly or implicitly that a right is to be granted or exercisable for the rest of the person’s life or for a period of not less than thirty years; and
(c)
the rights is granted or first exercisable before the effective date.
(2)
Where any payment for rights granted or exercisable for the rest of the person’s life or for a period of not less than thirty years is paid by existing or new members of a club or other similar body for any rights to use facilities of the club or other similar body, the supply of services on which any payment is made—
(a)
before the effective date, shall not be chargeable to tax;
and
(b)
on or after the effective date, shall be chargeable to tax.
Special refund of sales tax for goods held on hand