Section 18
Section 65 of the principal Act is amended—
of Tourism Tax (Amendment) Act 2021
Amendment ActIn forceProvision 18 of 21
Section 18
(a)
in the shoulder note, by inserting after the word “operator”
the words “or digital platform service provider”;
(b)
in the English language text, by inserting after the words
“an operator” wherever appearing the words “or a digital platform service provider”;
(c)
in the English language text, in subsection (2), by inserting after the words “the operator” wherever appearing the words “or digital platform service provider”; and
(d)
in the national language text, in subsections (1) and (2), by inserting after the word “pengendali” wherever appearing the words “pemberi perkhidmatan platform digital”.
Amendment of section 69