Malaysia legislation
Section 9
Seksyen 9
Seksyen 48 Akta ibu adalah dipinda dengan menggantikan subseksyen (3) dengan subseksyen yang berikut:
"（3）Where for a year of assessment any individual is entitled under subsection (1)(b) or (c) to a deduction (in this subsection referred to as the ordinary deduction)—
(a)
in respect of a child who at any time in the basis year for that year of assessment is over the age of eighteen years and—
(i)
is receiving full-time instruction at a university, college or other establishment (similar to a university or college) of higher education; or
(ii)
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) then, if that individual satisfies the Director General that he has directly expended in that basis year a sum or sums exceeding the ordinary deduction on the maintenance of that child or in making (in connection with that child's further education) any payment to which subsection (1)(b) or (c) applies, there shall be allowed in respect of that child, in substitution for the ordinary deduction, a deduction equal to the total sum or sums so expended but not exceeding four times the amount of the ordinary deduction in respect of a child receiving further education in Malaysia and not exceeding twice the amount of the ordinary deduction in respect of a child receiving further education outside Malaysia:
Provided that in respect of a child who commenced receiving further education in a place outside Malaysia in the basis year for the year of assessment 1994, or in the basis year for any prior year of assessment, there shall be allowed in substitution for the ordinary deduction, a deduction equal to the total sum or sums so expended but not exceeding four times the amount of the ordinary deduction;
(b)
where that individual is resident in East Malaysia for that basis year, in respect of a child who for the whole or part of that basis year is receiving full-time instruction at a school or other educational institution in West Malaysia and who commenced receiving such instruction in the basis year for the year of assessment 1994 or in the basis year for any prior year of assessment, then that individual shall be entitled to, in substitution for the ordinary deduction, the deduction in respect of a child receiving further education in Malaysia referred to in paragraph (a)."