Malaysia legislation
Section 5
Seksyen 5
Akta ibu dipinda dengan menggantikan subseksyen 6A(2) dengan subseksyen yang berikut:
“(2) A rebate shall be granted for a year of assessment in the following amounts:
(a)
three hundred and fifty ringgit in the case of an individual who has been allowed a deduction under paragraph 46(1)(a)
for that year of assessment where his chargeable income for that year of assessment does not exceed thirty five thousand ringgit;
(b)
three hundred and fifty 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 thirty-five thousand ringgit;
(c)
three hundred and fifty ringgit in the case of a wife who has been allowed a deduction under section 45A for that year of assessment where her chargeable income for that year of assessment does not exceed thirty-five thousand ringgit.”.
Kewangan (No. 2)
9
Pindaan seksyen 34