Section 5
Section 50 of the principal Act is amended—
of Sales Tax (Amendment) Act 2024
(a)
by renumbering the existing section as subsection (1);
(b)
in the renumbered paragraph (1)(a), by inserting after the words “designated areas” wherever appearing the words “other than Pulau 1”; and
(c)
by inserting after the renumbered subsection (1)
the following subsection:
“(2) Where the designated area is Pulau 1—
(a)
sales tax shall be levied and payable on all goods—
(i)
imported into Pulau 1; or
(ii)
transported from Malaysia, designated areas or special areas to Pulau 1, other than goods which the Minister may from time to time declare by order published in the Gazette;
(b)
sales tax shall be levied and payable on all goods declared by the Minister under paragraph (a) transported from Pulau 1
to Malaysia as if such transportation to
Malaysia were importation into Malaysia;
(c)
no sales tax shall be levied and payable on any goods declared by the Minister under paragraph (a) transported from Pulau 1 to other designated areas or special areas; and
(d)
the sale value of taxable goods liable to sales tax in accordance with paragraph (a) or (b)
shall be determined in accordance with subsection 9(2).”.