Malaysia legislation
Section 12
Seksyen 12
Seksyen 48 Akta ibu adalah dipinda dengan menggantikan perenggan (3)(a) dengan perenggan yang berikut:
(3)
in respect of a child over the age of eighteen years and is receiving instruction at any educational establishment mentioned therein or is serving under articles or indentures with a view to qualifying in a trade or profession (in this subsection referred to as receiving further education) but not including a child receiving instruction at any school, then, if that individual satisfies the Director General that he has directly expended in that basis year for that year of assessment a sum or sums exceeding the ordinary deduction on the maintenance of that child or in making any payment in connection with that child's further education, there shall be allowed in substitution for the ordinary deduction, a deduction equal to the total sum or sums so expended but not exceeding—
(i)
four times the amount of the ordinary deduction if that child is receiving further education in Malaysia;
(ii)
four times the amount of the ordinary deduction if that child commenced receiving further education in a place outside Malaysia at any time in the basis year for the year of assessment 1994 or at any time in the basis year for any prior year of assessment; or
(iii)
twice the amount of the ordinary deduction if that child commenced
Kewangan receiving further education in a place outside Malaysia beginning from 1 January 1994 to 16 October 1997.".