Malaysia legislation
Section 5
Section 5
Section 50 of the principal Act is amended—
(a)
by renumbering the existing section as subsection (1);
(b)
in the renumbered paragraph (1)(a), by inserting after the words “designated areas” wherever appearing the words “other than Pulau 1”; and
(c)
by inserting after the renumbered subsection (1)
the following subsection:
“(2) Where the designated area is Pulau 1—
(a)
sales tax shall be levied and payable on all goods—
(i)
imported into Pulau 1; or
(ii)
transported from Malaysia, designated areas or special areas to Pulau 1, other than goods which the Minister may from time to time declare by order published in the Gazette;
(b)
sales tax shall be levied and payable on all goods declared by the Minister under paragraph (a) transported from Pulau 1
to Malaysia as if such transportation to
Malaysia were importation into Malaysia;
(c)
no sales tax shall be levied and payable on any goods declared by the Minister under paragraph (a) transported from Pulau 1 to other designated areas or special areas; and
(d)
the sale value of taxable goods liable to sales tax in accordance with paragraph (a) or (b)
shall be determined in accordance with subsection 9(2).”.
Amendment of section 54