Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter VI · Amendments to the Labuan Business Activity Tax Act 1990
80. Amendment of section 2
Feedback & supportThe Labuan Business Activity Tax Act 1990, which is referred to as the “principal Act” in this Chapter, is amended in subsection 2(1) by inserting after the definition of “domestic company” the following definition:
‘ “electronic invoice” has the meaning assigned to it in the Income Tax Act 1967;’.