Section 22
Section 24 of the principal Act is amended—
of Labuan Business Activity Tax (Amendment) (No. 2) Act 2024
Amendment ActIn forceProvision 22 of 29
Section 22
(a)
in subsection (1), by substituting for the words
“section 22 or 23” the words “section 22, 22ea, 23 or 23a”;
and
(b)
by inserting after subsection (4) the following subsection:
“(5) The Director General may abate or remit any penalty imposed under this Act except a penalty imposed on conviction.”.