Malaysia legislation

Section 123

of GOODS AND SERVICES TAX ACT 2014

Section 123

In this Part, unless the context otherwise requires—

“Chairman” means the Chairman of the Tribunal appointed under paragraph 128(1)(a);

“Deputy Chairman” means any Deputy Chairman of the Tribunal appointed under paragraph 128(1)(a);

“Secretary” means the Secretary of the Tribunal appointed under subsection 133(1);

“Tribunal” means the Goods and Services Tax Appeal Tribunal established under section 125.