Malaysia legislation
Section 31
Section 31
(a)
any person or class of persons from the payment of the whole or any part of the departure levy;
(b)
any registered person from charging the whole or any part of the departure levy;
(c)
any person authorised under paragraph 9(2)(b) from charging the departure levy; or
(d)
any operator from the requirement to register.
(2)
Notwithstanding subsection (1), the Minister may, in any particular case and subject to such conditions as he deems fit, exempt—
(a)
any person from the payment of the whole or any part of the departure levy;
24 Laws of Malaysia ACT 813
(b)
any registered person from charging the whole or any part of the departure levy; or
(c)
any operator from the requirement to register.
(2)
Where a person who has been granted exemption under paragraph (1)(a) or (2)(a) has paid any of the departure levy to which the exemption relates and has been granted approval by the Minister for a refund of the amount of departure levy which has been paid, the person shall be entitled to such refund.
Remission