In relation to land and property rights in Malaysia, our country adopts the Torrens System, where registration is its cornerstone. S340(1) of the National Land Code provides that “the title or interest of any person or body for the time being registered as proprietor of any land, or in whose name any lease, charge or...
Introduction The Federal Constitution guarantees one’s right to ownership of property where private property cannot be compulsory acquired unless there is such law that allows the acquisition, accompanied with adequate compensation being paid to the deprived owner. By this, we should take note that our constitutional rights of ownership are not absolute. With the implementation...
Goods and Services Tax (GST) is a multi-stage tax, which replaces the Government Sales Tax and the Service Tax. GST is charged on all taxable supplies of goods and services in Malaysia unless specifically exempted. GST is charged to a registered person who registered under the Goods and Services Tax Act 2014 when there are...
The concept of sub-division of title pertaining to property was first introduced in Peninsular Malaysia on 1 January 1966 via the National Land Code 1965. Subsequently, the Strata Titles Act 1985 (“STA 1985”) together with numerous other amendments, which facilitate the sub-division of a building into parcels, have been enacted. The most recent modernisation of law that...