The Order exempts the following instruments from stamp duty:

* all instruments which are executed by a Labuan entity in connection with a Labuan business activity;

* all Memorandum and Articles of Association, statute, charter, rules, by-laws, partnership agreement or other instrument, under or by which a Labuan entity is established and the scope of that entity's function, business, powers and duties are set out, whether contained in one or more documents; and

* all instruments of transfer of shares in a Labuan entity.