Akta Kewangan 2007 · Updated to 1 Oct 2018 · Bahagian I · Pindaan Kepada Akta Cukai Pendapatan 1967
12. Pindaan seksyen 46
Official textFrom Laws of Malaysia Online, unchanged
Seksyen 46 Akta ibu dipinda—
dalam subseksyen (1)—
dengan menggantikan perenggan (f) dengan perenggan yang berikut:
“(f) fees expended in that basis year by that individual on himself for—
any course of study up to tertiary level, other than a degree at Masters or Doctorate level, undertaken for the purpose of acquiring law, accounting, Islamic financing, technical, vocational, industrial, scientific or technological skills or qualifications; or
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any course of study for a degree at Masters or Doctorate level undertaken for the purpose of acquiring any skill or qualification, in any institution or professional body in
Malaysia recognized by the Government or approved by the Minister, as the case may be, and the total deduction under this paragraph is subject to a maximum amount of five thousand ringgit;”;
dengan memotong perkataan “and” di hujung perenggan (i);
dengan menggantikan noktah di hujung perenggan (j) dengan perkataan “; and”; dan
dengan memasukkan selepas perenggan (j)
perenggan yang berikut:
“an amount limited to a maximum of three thousand ringgit deposited in that basis year by that individual for his child into the Skim Simpanan Pendidikan
Nasional account established under the
Perbadanan Tabung Pendidikan Tinggi
Nasional Act 1997 [Act 566]:
Provided that if any withdrawal is made from the account by that individual in that basis year, the amount deposited during that year shall be reduced by that withdrawal and regard shall be had only to the reduced amount subject to a maximum amount of three thousand ringgit; and
an amount limited to a maximum of three hundred ringgit in respect of expenses expended or deemed expended under subsection (3) in that basis year by that individual for the purchase of sports equipment for any sports activity as
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defined under the Sports Development
Act 1997 as evidenced by receipts issued in respect of the purchase.”; dan
dalam subseksyen (3), dengan menggantikan perkataan
“and (j)” dengan perkataan “, (j), (k) and (l)”.
Bahagian XII
Part XII
Bahagian II
Peruntukan Kecualian dan Peralihan
Bab III
Pindaan Kepada Akta Setem 1949
Bab IV
Bab V