Malaysia legislation
Section 5
Seksyen 5
Seksyen 39 Akta ibu dipinda dalam subseksyen (1)—
(a)
dengan memotong perenggan (h); dan
Kewangan 7
(b)
dengan menggantikan perenggan (k) dengan perenggan yang berikut:
“(k) any sum paid by way of rentals in respect of a motor vehicle, other than a motor vehicle licensed by the appropriate authority for commercial transportation of goods or passengers, in excess of fifty thousand ringgit:
Provided that if the motor vehicle has not been used by any person for any purpose prior to the rental and the total cost of the motor vehicle does not exceed one hundred and fifty thousand ringgit, any sum paid by way of rental in excess of one hundred thousand ringgit:
Provided further that the maximum amount of deduction in respect of the rentals of such motor vehicle in the year of assessment and subsequent years of assessment shall not in the aggregate exceed fifty thousand ringgit or one hundred thousand ringgit, as the case may be, in respect of that motor vehicle;”.
Pindaan seksyen 75