Malaysia legislation
Section 4
Section 4
The Income Tax Act 1967, which is referred to as the
“principal Act” in this Chapter, is amended in section 46—
(a)
in subsection (1)—
(i)
in paragraph (b) of the proviso to paragraph (g), by substituting for the words “eight thousand ringgit” the words “ten thousand ringgit”;
(ii)
in the proviso to paragraph (h), by substituting for the words “eight thousand ringgit” the words
“ten thousand ringgit”;
(iii)
by inserting after paragraph (h) the following paragraph:
“(ha) an amount limited to a maximum of four thousand ringgit expended or deemed expended under subsection (3) in that basis year by that individual on his child
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who at any time in that basis year is of the age of eighteen years and below, in respect of—
(i)
assessment for the purpose of diagnosis of learning disability certified by a medical practitioner registered with the Malaysian Medical Council; or
(ii)
early intervention programme or rehabilitation treatment for learning disability conducted by an allied health practitioner in the field of learning disability registered under the Allied Health Professions
Act 2016:
Provided that—
(a)
the claim is evidenced by a receipt and certification issued by the medical practitioner that the assessment for the purpose of diagnosis was provided to the child and that the child is diagnosed with learning disability;
(b)
the claim is evidenced by a receipt and certification issued by the allied health practitioner that the early intervention programme or rehabilitation treatment was provided to the child;
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Act 845
(c)
the assessment for the purpose of diagnosis, early intervention programme or rehabilitation treatment which qualifies for deduction is for the following learning disabilities:
(i)
autism spectrum disorder;
(ii)
a t t e n t i o n d e f i c i t hyperactivity disorder;
(iii)
global developmental delay;
(iv)
intellectual disability;
(v)
down syndrome; and
(vi)
s p e c i f i c l e a r n i n g disability;
(d)
the assessment for the purpose of diagnosis, early intervention programme and rehabilitation treatment are provided in Malaysia;
(e)
the maximum amount of deduction under this paragraph shall apply notwithstanding that that individual may have more than one child; and
(f)
the deduction under this paragraph shall be part of the amount limited to a maximum of ten thousand ringgit in paragraph (g);”;
and
(iv)
in paragraph (c) of the proviso to paragraph (r), by substituting for the words “until 2023”
the words “until 2024”; and
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(b)
in subsection (3), by inserting after the words “(h),” the words “(ha),”.
Amendment of section 49