Section 7
Amendment of section 57
of Sales Tax (Amendment) Act 2024
Amendment ActIn forceProvision 7 of 7
Section 7
Section 57 of the principal Act is amended—
(a)
by renumbering the existing section as subsection (1);
and
(b)
by inserting after the renumbered subsection (1)
the following subsection:
“(2) Notwithstanding subsection (1), where the designated area under subparagraph (1)(a)(iii)
is Pulau 1, no sales tax shall be levied and payable on any taxable goods declared by the Minister under paragraph 50(2)(a) transported from special areas to
Pulau 1.”.