The Maliau Association is extensive in the south of the State occurring:
notably in the Maliau and Bangan Basins,
in the west of the Tawau District, and
in the south of the Sipitang and Tenom Districts,
It also occurs, though not extensive:
in the Kudat, Bengkoka and Sandakan Peninsulas,
on Pulau Jambongan, and
on the Obar Hills between the estuaries of the Labuk and Sugut.
It occurs on hills and mountains at altitudes ranging from 150 m to over 1,650 m. These hills and mountains are often arranged in a series of concentric circles around a central core with outward facing scarp slopes and inward facing dip slopes. This feature is spectacularly developed both in the Maliau and Bangan Basins, and is partially seen at Sandakan in the series of cuestas extending westwards from Pulau Berhala. Scarp slopes are very steep and often sheer with talus deposits at their base. Crest are narrow, often knifed-edged, and pass into long moderately steep dip slopes with deeply incised valleys.
Sandstones which vary in colour from white, through yellowish red and which are mainly composed of fine sand are the dominant parent materials. Interbedded mudstone is less common but it occurs notably in the low concentrically arranged troughs within the basin structures.
Most of the association is under natural vegetation. This comprises dipterocarp forest on scarp slopes and dissected dip slopes with heath forest on long plane dip slopes. The association is not suitable for agricultural development.