Malaysia legislation
Section 2
Section 2
The Sales Tax Act 2018 [Act 806], which is referred to as the “principal Act” in this Act, is amended in section 2—
(a)
in the definition of “designated areas”, by substituting for the words “and Tioman” the words “, Tioman and
Pangkor”;
SALES TAX (AMENDMENT) ACT 2019
(b)
in the definition of “special areas”, by substituting for the words “and the Joint Development Area” the words
“the Joint Development Area, and a petroleum supply base licensed under section 77b of the Customs Act 1967”; and
(c)
by inserting after the definition of “taxable person” the following definition:
‘ “Pangkor” means the Pangkor Island, Mentagor
Island, Giam Island, Simpan Island, Tukun Terindak
Island, Pelanduk Island, Anak Pelanduk Island, Landak
Island, Batu Orang Tua and Batu Jambal;’.
Amendment of section 3