23 May 2025

The Labuan Business Activity Tax (Amendment) (No. 2) Act 2024 (“Amendment Act”) was gazetted on 31 December 2024, amending the Labuan Business Activity Tax Act 1990 (“LBATA”).

The Amendment Act introduces several significant changes to the LBATA, aimed at enhancing compliance and streamlining tax administration.

This article highlights the key changes brought about by the Amendment Act.

Further information

This article has been prepared with the assistance of Associate Matthew Wong Eu Ca.

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Court of Appeal rules novation does not constitute a transfer or conveyance of property attracting ad valorem stamp duty

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