Section 2
Amendment of section 2
of Labuan Business Activity Tax (Amendment) Act 2020
Amendment ActIn forceProvision 2 of 15
Section 2
The Labuan Business Activity Tax Act 1990 [Act 445] which is referred to as the “principal Act” in this Act, is amended in subsection 2(1)—
(a)
by deleting the definition of “resident”; and
(b)
by inserting after the definition of “shipping operations”
the following definition:
“Special Commissioners” means the Special
Commissioners of Income Tax appointed under section 98 of the Income Tax Act 1967;”.