Wilayah Persekutuan Labuan (Labuan for short) is a federally administered region of Malaysia, located in the west of Sabah, an island in the South China Sea, with an area of about 92 square kilometers. On April 16, 1984, Malaysia declared Labuan Island as a federally administered region. On October 1, 1990, Malaysia formally legislated to become an international offshore financial center. Labuan International Commercial and Financial Center is an institution directly under the Ministry of Finance of the Federal Government of Malaysia, which is responsible for promoting the development of Labuan Island. Labuan Island, known as the Garden Island of Borneo, is also one of the mysterious places well protected in Asia, where the old and the new complement each other, enabling people with different cultural backgrounds to live in harmony. Surrounded by coral reefs, it presents an elegant and peaceful marine ecological scene. The beach separated from the adjacent island is a little quiet and lonely. Four sunken ships surround the adjacent waters, providing an exciting and challenging diving area for experienced divers. The island's rich historical background can be well explained through its unique customs and local monuments and cemeteries.
The Pill Reef is located in the South China Sea, 300 kilometers northwest of the city of Abixi. Its advantageous geography, unpolluted coral reefs, excellent underwater visibility, 2000 meter deep cliffs, and oceangoing landscape have created the reputation of Layang Layang Island as one of the top ten diving resorts in the world. When diving into the sea floor, you can find groups of barracuda and scads. The green tortoise and hawksbill accompanied by groups are more easily visible. Along with sea fans and various plankton, the sea bed wall covers more than three meters, creating a rich marine ecology.
The War Cemetery is mainly to commemorate the 4000 British, Australian and New Zealand soldiers who died in World War II. During the Second World War, most of these soldiers died in Borneo. Most of them were young men in their twenties, especially the last two rows of tombstones, which had no name but only the word "soldier". The first Sunday of November every year is the "Memorial Day", where Australian veterans and Malaysian local people will come to mourn the dead.
In the Peace Park is Surrender Point, the place where Japanese troops surrendered to Australia in the Second World War. The Peace Park was built by the Japanese after the war to express their apology for the disaster brought by their ancestors and also to show their friendship.