CONSUMER CREDIT ACT 2025

Written by Anis Hadirah binti Abdul Mutalib and Poovarasan A/L Nalechami Malaysia’s consumer credit sector has expanded rapidly with the growth of financial technology and alternative financing models. Services such as Buy Now Pay Later…

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United States–China Tariff Developments: The Malaysian Perspective

Recent developments in the United States, specifically the decision by the Supreme Court of the United States on the executive’s tariff powers have reshaped the legal framework governing U.S.–China trade measures. While the decision narrows the scope for sweeping tariffs imposed under emergency powers, it does not signal an end to trade friction. Rather, it marks a structural shift in how such measures may be pursued going forward.

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MyCC Guideline Series: Financial Penalties and Leniency Regime

The enforcement landscape under the Competition Act 2010 continues to mature, with MyCC refining its approach to penalties and cartel detection. This final part of the MyCC Guidelines Series will delve into the Guidelines on Financial Penalties and the Guidelines on Leniency Regime. These guidelines clarify how penalties are assessed and how enterprises may benefit from leniency in cartel investigations. This article examines both guidelines.

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Public Beaches, Coconut Trees and Local Authority Liabilities

On the night of 9 January 2019, while walking along the beach in front of Mali-Mali Beach Resort, a coconut tree suddenly fell and struck the respondent, causing severe injuries that resulted in paraplegia. Another victim was killed in the same incident.

The appellant commenced an action against the respondent, the local authority for Langkawi established under the Local Government Act 1976 (‘the LGA 1976’), alleging negligence and breach of statutory duty under s 101 of the LGA.

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MyCC Guideline Series: Market Definition

The MyCC’s Guidelines on Market Definition clarify how markets are defined under the Competition Act 2010 and provide valuable insight into the analytical framework applied in investigations under Chapters 1 and 2 of the Act. For businesses operating in Malaysia, understanding this framework is critical, as market definition often shapes the outcome of a competition assessment.

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Declaratory Relief and the Limits of an Unless Order

This case highlights the effect of an unless order for discovery and whether a court is bound to enter a default judgment containing declaratory relief purely due to non-compliance with such an order. The Federal Court was required to determine whether declaratory relief may be granted without consideration of the merits or supporting evidence, and whether an unless order can operate in the same manner as a summary judgment or judgment in default, particularly in proceedings involving the government.

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MyCC Guideline Series: Complaint Procedures

This third instalment turns to a more practical question: how do competition concerns actually reach the Malaysia Competition Commission (‘MyCC’). Understanding MyCC’s complaint procedures is critical not only for complainants, but also for businesses seeking to manage regulatory risk and respond strategically to potential investigations.

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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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SST Updates as at 5 January 2026

On 5 January 2026, the Ministry of Finance announced several changes to the SST regime in a few key areas. Except for the final change (place of worship), which took effect on 1 July 2025, all changes take effect on 1 January 2026.

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Malaysia Competition Commission (MyCC) Guidelines Series

The Malaysia Competition Commission (‘MyCC’) is an independent body established under the Competition Commission Act 2010 to enforce the Competition Act 2010. The main role of MyCC is to protect the competitive process, benefiting businesses, consumers and the economy. Pursuant to s 66 of the Competition Act 2010, MyCC has the power to issue guidelines for the better carrying out of the provisions of the Competition Act 2010. These guidelines provide guidance on economic and legal analysis to be used in determining cases and principles to be used in determining any penalty or remedy imposed under the Competition Act.

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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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