Similar Means, Different Goals to Achieve Same End: Customs Valuation and Transfer Pricing

This article was written by Jason Tan Jia Xin.

The enforcements of customs valuation and transfer pricing are the epitome of similar means and different goals to achieve the same end. The means of valuation and pricing are similar in the form of the valuation and pricing methodologies. However, the goals are at two ends of the spectrum: the former wants the highest appraised value of imports; the other, the lowest possible level to maximise taxable profits. Such paradoxical treatments are largely unregulated, not less due to regulators themselves being beneficiaries of the ultimate end in the form of higher revenue collection.

In recent years, Australian importers on the receiving end of such discrepancies have successfully pressured the Australian Taxation Office (ATO) and the Australian Border Force (ABF) to reform what most countries (including Malaysia) refuse to rectify: inconsistency in favour of uniformity. This article analyses the paradoxical treatments despite their similarities from a Malaysian perspective, as well as the rectifications made by the ATO.

Drug and Alcohol Abuse at the Workplace

Authors: Donovan Cheah (Partner) and Adryenne Lim (Legal Executive) (Donovan & Ho)

What are some of the issues that could arise when there is alcohol/drug use at the workplace?

Drug or alcohol abuse in the workplace may result in:

          • mistakes, accidents and injuries

          • damage to workplace equipment

          • absenteeism

          • a decrease in productivity

          • reputational damage

What are some of the relevant laws?

The Occupational Safety and Health Act 1994 (“OSHA”) requires employers to ensure, as far as practicable, the safety, health and welfare at work of all their employees. OSHA does not expressly state that employers must develop and implement policies relating to alcohol and drug related problems. However, it is arguable that the obligation to ensure employees’ safety and health is wide enough to cover such issues. This interpretation would be in line with the guideline issued by the Department of Occupational Safety and Health, Ministry of Human Resources (“Guideline”) relating to drug and alcohol problems in the workplace.

Depending on the circumstances, employers may also be vicariously liable for torts (eg: negligence) committed by impaired employees in the course of their employment, even if the impairment was caused by alcohol and/or drug use.

There are also other laws relating to the use of dangerous drugs, but they are not the subject matter of this article which relate to employers’ obligations.

Can employers impose a mandatory alcohol/drug test on employees?

Workplace bullying — what are my obligations?

Author: Brian Nathan (Duncan Cotterill)

Employer and employee obligations

Under the new Health and Safety at Work Act 2015 (HSW), a person conducting a business or undertaking (a PCBU) must ensure, so far as is reasonably practicable, the health and safety of workers who work for the PCBU, while at work. This includes protecting workers from harmful behaviour while at work such as bullying.

An employer’s failure to deal with issues in the workplace could lead to legal liability, including prosecution under the HSW, or more commonly, a personal grievance claim brought by affected employees.

Employees should also be aware that they can be individually liable under both health and safety legislation and human rights legislation if they have bullied others in the workplace.

What is bullying?