Malaysia legislation

Section 2

of SERVICE TAX (AMENDMENT) ACT 2024

Section 2

The Service Tax Act 2018 [Act 807] is amended in subsection 2(1)—

(a)

in the definition of “designated areas”, by substituting for the words “and Pangkor” the words “, Pangkor and

Pulau 1”; and

(b)

by inserting after the definition of “business” the following definition:

‘ “Pulau 1” has the meaning assigned to it under subsection 2(1) of the Customs Act 1967;’.

Section 2 — AKTA CUKAI PERKHIDMATAN (PINDAAN) 2024