Legal Services

Redefining Tax Incentives for the Utility Sector

This case concerned a dispute between the Ketua Pengarah Hasil Dalam Negeri (“KPHN”) and Tenaga Nasional Berhad (“TNB”) over TNB’s entitlement to claim Reinvestment Allowance (“RA”) under Schedule 7A of the Income Tax Act 1967. TNB, whose principal business involves the generation, transmission and distribution of electricity, had claimed RA under Schedule 7A from the year of assessment (YA) 2003 to YA 2017 in respect of capital expenditure incurred on its electricity-related assets. Following an internal audit, KPHN rejected TNB’s RA claim for YA 2018 and issued a notice of additional assessment amounting to approximately RM1.81 billion. KPHN took the position that electricity generation does not constitute “manufacturing” within the meaning of Schedule 7A and that TNB, as a utility company, should instead fall under Schedule 7B, which provides investment allowance incentives for the service sector.

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Artist’s Resale Right: Ensuring Artists Share in the Rising Value of Their Work

The Artist’s Resale Right (‘ARR’), also known by its French name droit de suite, is a legal mechanism that entitles artists (or their heirs) to receive a percentage of the resale price when their original artworks are resold on the secondary market, during the period of copyright protection. According to the World Intellectual Property Organization (‘WIPO’), ARR has been implemented in more than 80 countries, and as of 2023, 106 countries have enacted ARR legislation in their national laws.

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Arbitration (Amendment) Act 2024: Code of Practice for Third Party Funding 2026

The Legal Affairs Division of the Prime Minister’s Department has since officiated and implemented the Code of Practice for Third Party Funding, with it coming into operation on 1 January 2026. The Code of Practice is an important guideline to complement the enforcement of “light touch regulatory framework”. The Code of Practice sets out the ethical standards and minimum practices that all third-party funders in Malaysian arbitrations are expected to comply with when they fund arbitration claims in return for a share of the recovery.

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The Online Safety Act 2025

The Online Safety Act 2025 (‘the Act’) comes into force 1 January 2026. It is an Act to enhance and promote online safety in Malaysia by regulating harmful content and providing for duties and obligations of the application service providers, content application service providers and network service providers. The Act was introduced to address harmful content by placing clear responsibilities on licensed service providers where it aims to make the internet safer for everyone in Malaysia by making service providers more responsible. This in turn safeguards the public from harmful online content.

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Not the Doctor, but the System

The appellant, alleged that the respondents were negligent in several respects, including failing to properly diagnose foetal distress, failing to ensure the availability of a paediatrician or neonatal specialist, failing to have proper systems in place for emergency referral, and delaying the transfer of the newborn to a hospital with neonatal intensive care facilities. It was contended that these failures collectively resulted in hypoxic injury, leading to cerebral palsy.

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Price Adjustments Under Scrutiny: Federal Court Reasserts the Law in Anti-Dumping Cases

The respondent, a Turkish company, exported steel reinforcing bar (‘rebar’) into Malaysia through its intermediary. The Malaysian Steel Association petitioned to the Minister of International Trade and Industry (‘second appellant’), pursuant to the Countervailing and Anti-Dumping Duties Act 1993 (‘the CADD’), to conduct an anti-dumping investigation on rebar from Singapore and Turkey.

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International Settlement Agreements Resulting from Mediation Bill 2025

The United Nations Convention on International Settlement Agreements Resulting from Mediation, also known as the Singapore Convention on Mediation (‘the Convention’) was adopted by the United Nations General Assembly on 20 December 2018, and subsequently came into force on the 12 September 2020. Malaysia being a signatory of the Convention, is desirous of ratifying the convention and thereby becoming a Party to the Convention.

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Casino Credit Facilities, are they Enforceable Loans?

The respondent, Ting Siu Hua, was appointed as a promoter or junket by the Huang Group, which operated arrangements with the Naga Casino in Cambodia. As a junket promoter, the respondent was entitled to commissions for bringing in affluent players, primarily from Sarawak to gamble at the casino. In early 2015, the respondent organised a two-day gambling trip for the appellant, Dato’ Ting Ching Lee, and four other individuals. At the appellant’s request, Huang Group extended credit facilities amounting to USD1.5 million and a rolling rebate of USD193,800 to enable gambling at the casino.

Following the trip, the appellant alleged that the respondent wrote and published or caused to be written or published defamatory statements in local Chinese newspapers and on social media alleging that the appellant and two other individuals owed gambling debts to the Huang Group. This led to a defamation suit filed by the appellant and the others against the respondent. The respondent counterclaimed, seeking recovery of the credit facilities extended for gambling form the appellant.

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ALB MLA Law Awards 2021 Finalist Badge - Richard Wee Chambers

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