Entertainments Duty (Amendment) 1

LAWS OF MALAYSIA

Act A1122

ENTERTAINMENTS DUTY (AMENDMENT)

ACT 2001
2 Laws of Malaysia ACT A1122

Date of Royal Assent ... 6 September 2001

Date of publication in the

Gazette ... ... ... 27 September 2001

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 Entertainments Duty (Amendment) 3

LAWS OF MALAYSIA

Act A1122

ENTERTAINMENTS DUTY (AMENDMENT)

ACT 2001

An Act to amend the Entertainments Duty Act 1953.

[ ]

ENACTED by the Parliament of Malaysia as follows:

Short title and commencement

1. (1) This Act may be cited as the Entertainments Duty

(Amendment) Act 2001.

(2) This Act comes into operation on 1 October 2001.

Amendment of section 2

2. The Entertainments Duty Act 1953 [Act 103], which is referred

to as the “principal Act” in this Act, is amended in section 2—
(a) by renumbering the section as subsection (1) of that section;
(b) in subsection (1)—
(i) by substituting for the definition of “admission”
the following definition:
‘ “admission” means admission as—
(a) a spectator;
(b) one of an audience; or
(c) a user of an entertainment facility;’;
4 Laws of Malaysia ACT A1122

(ii) by substituting for the definition of “admission to

an entertainment” the following definition:

‘ “admission to an entertainment” includes

admission to any place in which an entertainment
is held or any other place from which a person
would be able to be a spectator or one of the
audience of an entertainment, and also includes
being given the right to use an entertainment
facility;’; and

(iii) by substituting for the definition of “entertainment”

the following definition:

‘ “entertainment” includes any exhibition,

performance, amusement, game or sport, or any
other activity as may be declared to be
entertainment by the Minister of Finance under
subsection (2), to which persons are admitted for
payment;’; and

(c) by inserting after subsection (1) the following subsection:

“(2) The Minister of Finance may, from time to

time, by order published in the Gazette, declare any
activity to which a person is admitted for payment to
be an entertainment.”.

Amendment of section 3

3. Subsection 3(2) of the principal Act is amended by substituting

for the words “Yang di-Pertuan Agong” the words “Minister of
Finance”.

Amendment of section 11

4. Section 11 of the principal Act is amended by substituting for

the word “twenty” the word “thirty”.
 Entertainments Duty (Amendment) 5

Amendment of section 12

5. Section 12 of the principal Act is amended—

(a) in paragraph (1)(b), by deleting the words “of Kuala
Lumpur and Labuan”;
(b) in subsection (2), by inserting after the word “payment”
the words “of the whole or any part”; and
(c) in subsection (3), by substituting for the words “five
hundred” the words “two thousand”.

Amendment of section 18

6. Section 18 of the principal Act is amended by substituting for

the words “one thousand” the words “three thousand”.

Amendment of section 20

7. Section 20 of the principal Act is amended—

(a) in subsection (1)—
(i) by substituting for the words “two thousand” the
words “six thousand”; and
(ii) by substituting for the words “five thousand” the
words “fifteen thousand”; and
(b) in subsection (3), by substituting for the words “two
hundred” the words “six hundred”.

DICETAK OLEH
PERCETAKAN NASIONAL MALAYSIA BERHAD,
CAWANGAN KUALA LUMPUR
BAGI PIHAK DAN DENGAN PERINTAH KERAJAAN MALAYSIA