Malaysia legislation

Section 15

of TOURISM TAX (AMENDMENT) ACT 2021

Section 15

Section 33 of the principal Act is amended—

(a)

in subsection (1), by inserting after the words “accommodation premises” the words “or the provision of service relating to online booking accommodation premises”;

(b)

in subsection (2), by inserting after the words “accommodation premises” the words “, provides service relating to online booking accommodation premises”; and

(c)

in paragraph (3)(a)—

(i)

by inserting after the word “operator” the words

“, digital platform service provider”;

(ii)

by substituting for the words “operator’s business”

the words “operator or digital platform service provider’s business”; and

(iii)

by inserting after the words “section 17” the words “or 20j”.

16

Amendment of section 41