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Malaysia legislation

Section 161

of GOODS AND SERVICES TAX ACT 2014

Section 161

In this Part, unless the context otherwise requires—

“commercial activity” has the meaning assigned to it in section 2

of the Free Zones Act 1990 [Act 438];

“Malaysia” excludes free commercial zone;

“free commercial zone” has the meaning assigned to it under subsection 3(1) of the Free Zones Act 1990.

Goods and Services Tax 135

Read in full context — GOODS AND SERVICES TAX ACT 2014 →