Malaysia legislation
Section 6
Section 6
Amendment of section 6A
Section 6A of the principal Act is amended by substituting for subsection (2) the following new subsection (2):
“(2) A rebate shall be granted for a year of assessment in the following amounts:
(a)
sixty ringgit in the case of an individual who has been allowed a deduction under paragraph 46(a) for that year of assessment where his chargeable income for that year of assessment does not exceed ten thousand ringgit:
Provided that a rebate of thirty ringgit shall be granted to a wife who has elected to be assessed separately in her name under subsection 45(4) as long as her chargeable income does not exceed ten thousand ringgit for that year of assessment;
(b)
thirty ringgit in the case of an individual who has been allowed a deduction under subsection 47(1) or (2) for that year of assessment where his chargeable income for that year of assessment does not exceed ten thousand ringgit.”.
Amendment of section 13 7.
Subsection 13(1) of the principal Act is amended by substituting for the proviso in subparagraph (b)(ii) the following new proviso:
“Provided that—
(a)
the benefit or amenity enjoyed under this subparagraph is confined to the employee and members of his immediate family; and
(b)
the tickets are issued by a national carrier of Malaysia;
or
(ii)
where the leave passage is taken by way of an organized or group tour which includes a destination serviced by a national carrier of Malaysia, the furthest destination serviced by a national carrier along that route to and from Malaysia in that tour must be undertaken on a national carrier of Malaysia on tickets issued by such a national carrier.”.
Amendment of section 15A