The Kalabakan Association occurs:
in the Kalabakan valley,
extensively in the Inarat lowlands,
in the Kuamut valley,
near Lamaga and Pintasan in the Kinabatangan valley,
in the east of the Pensiangan District, and
in the Dent Peninsula.
It forms in low hills and ridges with a relief amplitude of about 60 m and slopes in the 10 to 20° range. These hills are composed of mudstone and sandstone identical to those in the Silabukan Association; mudstone is predominant, but sandstone is more common than in the Silabukan Association.