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Free Zones (Amendment) Act 2018 [Act A1572]

1 Short title and commencement   cite [+]

(1) This Act may be cited as the Free Zones (Amendment) Act 2018.

(2) This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette.

2 Amendment of section 2   cite [+]

The Free Zones Act 1990 [Act 438], which is referred to as the "principal Act" in this Act, is amended in subsection 2(1) by deleting the definitions of "sales tax", "service tax" and "service".

3 Amendment of section 4   cite [+]

Section 4 of the principal Act is amended-

(a) in the shoulder note, by deleting the words "and services";

(b) by deleting the words "and services";

(c) by substituting for the words ", manufactured or provided" the words "or manufactured"; and

(d) by substituting for the words ", excise duty, sales tax or service tax" the words "or excise duty".

4 Amendment of section 6   cite [+]

Section 6 of the principal Act is amended-

(a) in the shoulder note, by deleting the words "and services";

(b) in subsection (1), by deleting the words "or services"; and

(c) in subsection (2)-

(i) by substituting for the words ", the Excise Act 1976, the Sales Tax Act 1972 and the Service Tax Act 1975" the words "and the Excise Act 1976"; and

(ii) by deleting the words "and services".

5 Amendment of section 21   cite [+]

Section 21 of the principal Act is amended by deleting the words ", the Sales Tax Act 1972, the Service Tax Act 1975".

6 Amendment of section 22   cite [+]

Section 22 of the principal Act is amended by deleting the words ", the Sales Tax Act 1972, the Service Tax Act 1975".

7 Amendment of section 23   cite [+]

Subsection 23(1) of the principal Act is amended by deleting the words ", the Sales Tax Act 1972, the Service Tax Act 1975".

8 Amendment of section 26   cite [+]

Subsection 26(1) of the principal Act is amended by deleting the words ", the Sales Tax Act 1972, the Service Tax Act 1975".

9 Amendment of section 28   cite [+]

Subsection 28(1) of the principal Act is amended-

(a) in paragraph (b), by substituting for the words ", the Sales Tax Act 1972, the Service Tax Act 1975, or this Act" the words "or this Act"; and

(b) in paragraph (c), by substituting for the words ", the Sales Tax Act 1972, the Service Tax Act 1975, or this Act" the words "or this Act".



Important Notice: Legislation from this website is not a copy of the Gazette printed by the Government Printer, Percetakan Nasional Malaysia Berhad, for the purposes of section 61 of the Interpretation Acts 1948 and 1967 [Act 388] and does not constitute prima facie evidence of the contents of the Gazette by virtue of the section.

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