Malaysia legislation
Section 5
Section 5
Section 49 of the principal Act is amended—
(a)
in subsection (1)—
(i)
in paragraph (a), by inserting after the words
“any insurance” the words “or any voluntary contribution made by that individual to the
Employees Provident Fund or for both”; and
(ii)
in paragraph (b), by inserting after the words
“in respect of” the words “any voluntary or obligatory”;
(b)
in subsection (1a)—
(i)
by inserting after paragraph (a) the following paragraph:
“(aa) the total amount of deduction for voluntary contribution to the Employees Provident
Fund under paragraph (1)(a) shall not include the amount of deduction for voluntary contribution to the Employees
Provident Fund under paragraph (1)(b)
made by an individual who is an employee or a self-employed person within the meaning of the Employees Provident
Fund Act 1991, or a pensionable officer within the meaning of section 2 of the
Pensions Act 1980;”;
(ii)
in paragraph (b), by substituting for the semi colon at the end of the paragraph a full stop;
and
(iii)
by deleting paragraph (c); and
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Act 845
(c)
in subsection (2)—
(i)
by inserting after the words “other than voluntary contributions” the words “to the Employees
Provident Fund”; and
(ii)
by substituting for the words “a self-employed person within the meaning of the Employees
Provident Fund Act 1991 or a pensionable officer within the meaning of section 2 of the Pensions
Act 1980” the words “any individual”.
Amendment of section 77