INCOME TAX ACT 1967 (ACT 53)
PART III - ASCERTAINMENT OF CHARGEABLE INCOME
Chapter 7-Chargeable income




Section 47. Deduction for wife or former wife.


(1) In the case of an individual resident for the basis year for a year of assessment who in that basis year had a wife living together with him, there shall, subject to subsections (3) and (4), be allowed for that year of assessment a deduction of-
[Subs. Act 531:s.10]

[Am. Act 451:s.14]
(2) In the case of an individual resident for the basis year for a year of assessment who in that basis year-

then, subject to subsection (3) there shall be allowed for that year of assessment a deduction of the aggregate amount of those payments.

(3) The total of the deductions allowed for a year of assessment to an individual under paragraph (1)(a) and subsection (2) shall not exceed three thousand ringgit.
[Am. Act 451:s.14; Act 513]
(4) Where an individual's wife is assessed separately in her name for any year of assessment on her income, no allowance or deduction shall be made to him in respect of that wife under subsection (1).

[Am. Act 451:s.14]

(5) Notwithstanding subsection 45(2) but subject to subsection (4), where an individual's wife has no total income which can be aggregated with that of her husband for a year of assessment, an allowance or deduction shall be made to him in respect of that wife under subsection (1).

[Ins.Act 451:s.14]

Related reading:
[Act 451:s.14; Act 513; Act 531:s.10]


Copyright 2002 PNMB LawNet. All rights reserved.