Malaysia legislation
Section 27
Seksyen 27
Seksyen 16 Akta ibu adalah dipinda dengan memasukkan selepas subseksyen (7A) subseksyen yang berikut:
" (7B) There shall be deducted from the relevant gross income an amount equal to the amount of expenditure incurred by the relevant chargeable person in the relevant period on the provision of services, public amenities and contributions to a charity or community project pertaining to education, health, housing and infrastructure, approved by the relevant authority:
Provided that where a deduction has been made under this paragraph, no further deduction of the same amount shall be allowed under subsection 22(1).
(7c)
There shall be deducted from the relevant gross income an amount equal to the expenditure incurred not being capital expenditure on land, premises, buildings, structures or works of a permanent nature or on alterations, additions or extensions thereof or in the acquisition of any rights in or over any property, by the relevant chargeable person in the relevant period on the provision and maintenance of a child care centre for the benefit of persons employed by him in his business.
(7D)
There shall be deducted from the relevant gross income an amount equal to the amount of expenditure incurred by the relevant chargeable person in the relevant period in establishing and managing a musical or cultural group approved by the Minister.".