Section 6D
Right of appeal
of Labuan Business Activity Tax Act 1990
A person aggrieved by an assessment or additional assessment made on him may appeal to the Special Commissioners against the assessment or additional assessment in the same manner as an appeal against an assessment of income tax made under the
Income Tax Act 1967, and sections 99, 100, 101 and 102 of the
Income Tax Act 1967, as far as they are applicable and with the necessary modifications, shall apply to an appeal against an assessment or additional assessment made under this Act as if—
(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.