Member Articles

The Employment Insurance System Act 2017 (“EIS Act”) came into effect on 1 January 2018. For the first time in Malaysia some form of unemployment benefits are provided for private employees. Previously, employees who were terminated or retrenched did not receive any benefits during the period they were unemployed ...

  The Finance (No 2) Act 2017(“FA”) received royal assent on 27 December 2017 and was introduced to amend theIncome Tax Act 1967, the Real Property Gains Tax Act 1976 (“RPGTA”), the Goods and Services Tax Act 2014and the Finance Act 2013. This article will discuss the amendments to the RPGTA as provided in sections 16, 17 and 18 of the FA. The amendments to the RPGTA came into operation on 1 January 2018 ...

  Can “consent” to use a registered trade mark be considered an abandonment by the owner of the exclusive rights to that registered trade mark in perpetuity? Section 40(1)(dd) of theTrade Mark Act 1976 (“Act”) provides that it is not a trade mark infringement if it is “the use by a person of a trade mark in relation to goods or services to which the registered proprietor or registered userhas at any time expressly or impliedly consented to” [Emph

The Federal Court in Johor Coastal Development Sdn Bhd v Constrajaya Sdn Bhd[1] (“Johor Coastal”) was invited to consider if the legal principles enunciated and the application of section 75 of the Contracts Act 1950 (“CA”) in Selva Kumar a/l Murugiah v Thiagarajah a/l Retnasamy[2] (“Selva Kumar”) remains good law ...

IN THIS ARTICLE, CHRISTOPHER TAY HANMIN BRIEFLY REVIEWS SOME OF THE OFFENCES UNDER THEGOODS AND SERVICES TAX ACT 2014("GST ACT").IntroductionOne of the most significant tax Acts to be introduced in the past 30 years is the GST Act which was gazetted on 19 June 2014 and has set 1 April 2015 as the effective date for the imposition of the Goods and Services Tax ("GST") ...

The prevailing question is - do employees have the right to privacy in theworkplace?Employees want to work in a safe environment without the fearof being constantly monitored by their employers. Consequently, employeesexpect that their privacy in the workplace is respected. On the other hand, employershave the right to protect their business interests against unwarrantedconsequences that would damage their business ...

It won’t be long before Malaysia becomes a party to the Madrid Protocol with strong indicationspointing towards Malaysia acceding to this treaty by 2013. The Madrid Protocol system, which is a global trademark registration system is administered centrally by the International Bureau of the WorldIntellectual Property Organisation (WIPO), located in Geneva, Switzerland ...

The Copy Right Act 1987 provides a framework for the protection of copy right and enforcement through civil redress, as well as outlines the powers granted to state authorities for the enforcement of copy right and prosecution of copy right offences. The Copy Right Amendment Act 2012 (“2012 Amendment Act”) came into operation on 1st March 2012. The following is a summary of some of the amendmentspursuant to the 2012 Amendment Act ...

Revenue legislation and administration: The Federal Constitution provides that tax shall only be levied by or under authority of federal law. This means the general body of tax law is to be found in tax statutes, supplemented by other legislative instruments such as subsidiary legislation and ministerial orders ...