Section 10 — AKTA KEWANGAN (NO. 2) 2023

(a)

by substituting for paragraph (c) the following paragraph:

“(c) an amount limited to a maximum of eight thousand ringgit in respect of medical treatment, dental treatment, complete medical examination, special needs or carer expenses expended in that basis year by that individual for his parents and the claim is evidenced by certification of a medical practitioner or dental practitioner that the conditions of the parents require medical treatment, dental treatment, complete medical examination, special needs or carer and—

(i)

in the case of medical treatment, dental treatment, complete medical examination or special needs, a receipt on the amount expended; or

Act 851

(ii)

in the case of carer, a written certification or receipt from, or work permit of, the carer:

Provided that for the purposes of this paragraph—

(a)

“carer” shall not include that individual, his wife or her husband or the child of the individual;

(b)

“parents” shall be individuals resident in Malaysia;

(c)

the medical treatment, dental treatment, complete medical examination or care services are provided in Malaysia;

(d)

the medical practitioner or dental practitioner is registered with the Malaysian Medical Council or Malaysian Dental Council, respectively; and

(e)

the deduction for the complete medical examination shall be subject to a maximum amount of one thousand ringgit;”;

(b)

in subparagraph (f)(iii), by substituting for the words “2022 and 2023” the words “2023, 2024, 2025

and 2026”;

(c)

in paragraph (g)—

(i)

in subparagraph (ii), by deleting the word “or”

at the end of the subparagraph;

(ii)

in subparagraph (iii), by substituting for the colon at the end of the subparagraph the words “; or”;

(iii)

by inserting after subparagraph (iii) the following subparagraph:

“(iv) on himself, his wife or child for dental examination or treatment, or in the case of a wife on herself, her husband or child for dental examination or treatment, an amount limited to a maximum of one thousand ringgit:”; and

Finance (No. 2)

(iv)

in the proviso to paragraph (g), by substituting for paragraph (a) the following paragraph:

“(a) the claim, in respect of—

(i)

serious disease treatment provided to that individual, spouse or child, or the fertility treatment provided to that individual or the spouse, is evidenced by a receipt and certification issued by a medical practitioner registered with the

Malaysian Medical Council; or

(ii)

dental examination or treatment provided to that individual, spouse or child, is evidenced by a receipt and certification issued by a dental practitioner registered with the Malaysian

Dental Council;”;

(d)

in paragraph (p)—

(i)

by deleting subparagraph (iii);

(ii)

in subparagraph (iv), by substituting for the comma at the end of the subparagraph the words

“; and”; and

(iii)

by inserting after subparagraph (iv) the following subparagraph:

“(v) for the payment of any course of study undertaken other than the course of study falling under subparagraph 46(1)(f)(iii)

for the purpose of upskilling or self-enhancement,”;

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(e)

by substituting for paragraph (u) the following paragraph:

“(u) an amount limited to a maximum of one thousand ringgit expended or deemed expended under subsection (3) in that basis year by that individual—

(i)

for the purchase of sports equipment for any sports activity as defined under the

Sports Development Act 1997 [Act 576]

(excluding motorized two-wheel bicycles);

(ii)

for the payment of rental or entrance fee to any sports facility;

(iii)

for the payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the

Sports Development Act 1997; and

(iv)

for the payment of fees for gym membership or sports training for carrying out any sports activity as defined under the

Sports Development Act 1997 which is provided by a sports club or societies registered with the Commissioner of

Sports or companies incorporated under the Companies Act 2016 [Act 777], for his own use or under his name or for the use of or under the name of his wife or child, or in the case of a wife, for her own use or under her name or for the use of or under the name of her husband or child as evidenced by receipts issued in respect of the purchase or payment, as the case may be; and”; and

(f)

in paragraph (v), by substituting for the words

“2022 and 2023” the words “2023, 2024, 2025, 2026

and 2027”.

Finance (No. 2)

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Amendment of section 61