Malaysia legislation
Section 11
Section 11
Where—
(a)
in subsection (1)—
(i)
by substituting for paragraph (d) the following paragraph:
“(d) an amount limited to a maximum of five thousand ringgit expended or deemed expended under subsection (3) in that basis year by that individual for the purchase of any necessary basic supporting equipment for his own use, if he is a disabled person or for the use of his wife, child or parent, who is a disabled person, or in the case of a wife, for her own use, if she is a disabled person, or for the use of her husband, child or parent, who is a disabled person;”;
(ii)
by substituting for paragraph (f) the following paragraph:
“(f) an amount limited to a maximum of five thousand ringgit on fees expended in that basis year by that individual for any course of study up to tertiary level in any institution in Malaysia recognized by the Government undertaken for the purpose of acquiring technical, vocational, industrial, scientific or technological skills or qualifications;”;
(iii)
in paragraph (g)—
(A)
by inserting after the word “expended” the words “or deemed expended under subsection (3)”;
(B)
by substituting for the colon at the end of the first proviso a semi colon; and
(C)
by deleting the further proviso; and
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Finance (No. 2)
(iv)
by inserting after paragraph (g) the following paragraphs:
“(h) an amount limited to a maximum of five hundred ringgit in respect of complete medical examination expenses expended or deemed expended under subsection (3) in that basis year by that individual on himself or on his wife or on his child, or in the case of a wife, on herself or on her husband or on her child, as evidenced by receipts issued by a hospital or a medical practitioner:
Provided that the deduction under this paragraph shall be part of the amount limited to a maximum of five thousand ringgit in paragraph (g); and
(i)
an amount limited to a maximum of five hundred ringgit in respect of expenses expended or deemed expended under subsection (3) in that basis year by that individual for the purchase of books, journals, magazines and other similar publications for the purpose of enhancing knowledge for his own use or for the use of his wife or child, or in the case of a wife, for her own use or for the use of her husband or child, as evidenced by receipts issued in respect of the purchase.”;
(b)
in subsection (2), by substituting for the words “subsection
(l)
” the words “this section”; and
(c)
by inserting after subsection (2) the following subsection:
“(3) For the purposes of paragraphs (1)(d), (g), (h)
and (i), any amount expended by the wife or the husband in the year of assessment—
(a)
where subsection 45(2) applies, shall be deemed to have been expended by the husband of the wife who elects or by the wife of the husband who elects, as the case may be; or
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(b)
where the wife or the husband has no total income, shall be deemed to have been expended by the husband of that wife who has no total income or the wife of that husband who has no total income, as the case may be:
Provided that where paragraph 45(2)(b) applies or the husband has no total income, any amount expended by the husband shall be deemed to have been expended by the wife who has been allowed a deduction under section 45A.”.
Amendment of section 49