Malaysia legislation
Section 50
Seksyen 50
(a)
cease to live together; or
(b)
cease to be husband and wife of each other, the application of section 49 to that individual shall be subject to this section.
(2)
Where the wife makes an election under subsection 45(2) or where the wife has no total income for the year of assessment, any premium for any insurance or deferred annuity within the meaning of subsection 49(3), or for any insurance on education or medical benefits within the meaning of subsection 49(4), or for any insurance policy determined by the Employees Provident Fund Board referred to in subsection 49(1C) which has been paid by the wife in that year shall be deemed to have been paid by the husband.
(3)
Where section 45(2) applies to the husband and the wife for the year of assessment and in that year the wife has made or suffered the making of a contribution as an employee to an approved scheme or as a self-employed person within the meaning of the Employees Provident Fund Act 1991 to the Employees Provident Fund—
(a)
the contribution shall be deemed to have been made by the husband in that year; and
(b)
the reference to a contract of employment in paragraph 49(2)(a) shall be deemed to include a reference to a contract of employment of the wife.”.
Pemotongan seksyen 60D