Section 1
of Labuan Business Activity Tax (Amendment) Act 2020
Amendment ActIn forceProvision 1 of 15
Section 1
(1)
This Act may be cited as the Labuan Business Activity
Tax (Amendment) Act 2020.
(2)
Paragraph 2(a) and sections 13 and 15 come into operation on the coming into operation of this Act.
(3)
Paragraph 2(b) and sections 3, 4, 5, 6, 7, 9, 10, 11, 12 and 14
have effect for the year of assessment 2020 and subsequent years of assessment.
(4)
Section 8 is deemed to have come into operation on 1 January 2019.
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