Malaysia legislation
Section 197
Section 197
(2)
Where any approval in respect of registration under Part IV is given and where any appointment in respect of an approved refund agent under section 61 or an agent under section 65 or a tax agent under section 170 is granted before the effective date, such registration or appointment shall be deemed to be made under this Act.
(3)
Such approval given or appointment granted under subsection (2) shall only have effect from the effective date.
Goods and Services Tax 157
First Schedule
[Section 4]
MATTERS TO BE TREATED AS A SUPPLY OF GOODS OR A SUPPLY OF SERVICES
Transfer