Sam and Susan

Basis Period (1/1/19-31/12/19)

YA 2019 (Sam)
S4(a) RM RM
Net Profit 42000.00
(+) Fine (not qualified for exemption) 3000.00
Adjusted/Statutory Business Income 45000.00

S4©
Single-tier dividend (exemption) 0.00

S4(d)
Semi-detached house
Rental 24000.00
(-) Quit rent (200x6/12) (100.00)
Assessment (300x6/12) (300.00)
Adjusted/Statutory Rental Income 23600.00

Royalties (13000-10000 exemption) 3000.00

Aggregate Income 71600.00
(-) Approved donation to Ministry of Health (restricted to 20000) (20000.00)
Total Income 51600.00
(-)Relief
Self (9000.00)
Private retirement fund (2800.00)
Chargeable Income 39800.00

YA 2019 (Susan)
S4(b)
S13(1)(a)
Salary 48000.00
Entertainment allowance 6000.00
Petrol allowance (not qualify for 6000 exemption but not apply 12000.00
for director)
Director's fees 10000.00

S13(1)(b)
Car
- Six-year old Honda 140000 prescribed value 5000 1875.00
- New Toyota cost 105000 prescribed value 5000 1250.00
Driver 1800.00
Furnishing 1680.00

S13(1)©
Defined value 36000.00
Statutory Employment Income 118605.00
(-) Deductible Expenses
Petrol (5000.00)
Entertainment expenses restricted to allowance (6000.00) (11000.00)
Aggregate/Total Income
(-) Relief
EPF Contributions and Insurance premium for life (4000.00)
Insurance premium for her own medical benefits (3000.00)
Self (9000.00)
Child (2000.00)
Private retirement fund and annuity (3000.00)
Chargeable Income
76000.00

6605.00
107605.00

(21000.00)
86605.00
Income tax payable for YA 2019 Ahmad

S4(b)
S13(1)(a) RM RM
Director's fees 63000

Gross employemnt income/Statutory employment income 63000

S4(c )
Dividend (exempted) NIL

Aggregate income 63000

Less: Approved donation
(Restricted to 7% of Aggregate income)
7% x 63000 = 4410) -1050

Total income 61950

Less:Relief
Self 9000
Alimony 4000
Child (50% x (2 x 2000)) 2000
Life insurance premium 2400
Medical insurance premium 3000
Medical expenses for parents (max 5000) 5000
Deposit in SSPN account (max 6000) 6000
31400
Chargeable income 30550

Income tax payable RM

Tax at first 20000 150
Tax at balance 10550 x 3% 317
Income tax payable 467
Less: Rebate
Self -400
Alimony (restricted) -67
Zakat (restricted) 0
Income tax payable 0

Joint assessment

S4(b)
S13(1)(a) RM RM
Director's fees 63000

Gross employemnt income/Statutory employment income 63000

S4(c )
Dividend (exempted) NIL

Aggregate income 63000

Less: Approved donation
(Restricted to 7% of Aggregate income)
7% x 63000 = 4410) -1050

Total income 61950

Add: Wife total income 6000

Aggregate total income 67950

Less: Relief
Self 9000
Spouse 4000
Child (50% x (2 x 2000)) 2000
Life insurance premium 2400
Medical insurance premium 3000
Medical expenses for parents (max 5000) 5000
Deposit in SSPN account (max 6000) 6000
31400
Chargeable income 36550

Income tax payable RM

Tax at first 35000 600
Tax at balance 1550 x 8% 124
Income tax payable 724

b) i)
Nurul is entitled to make the election
The election should notbe made.
The income tax payable for separate assesement for both Ahmad and Nurul will become NIL.
Nurul

S4(d) RM RM
Gross rental income/Statutory rental income 6000
/ Aggregate income/Total income
Less: Relief
Self -9000

Chargeable income NIL

Income tax payable NIL

Joint assessment

S4(d) RM RM
Gross rental income/Statutory rental income 6000
/ Aggregate income/Total income
Add: Husband total income 61950

Aggregate total income 67950

Less: Relief
Self 9000
Spouse 4000
Child (50% x (2000 x 2)) 2000
Life insurance premium 2400
Medical insurance premium 3000
Deposit in SSPN account (max 6000) 6000
26400
Chargeable income 41550

Income tax payable RM

Tax at first 35000 600
Tax at balance 6550 x 8% 524
Income tax payable 1124
a)
Arthur
Income tax payable for YA 2019

S4(a) RM RM
Adjusted business income (Current year loss = 30000) NIL
Less: Capital allowance c/f to YA 2020 = 10000 NIL
NIL
S4(b)
S13(1)(a)
Director's fee 96500

Gross employment income/Statutory employment income 96500

S4( c)
Dividend(exempted) NIL

Aggregate income 96500

Less: Current year loss 30000
Less: Approved donation
Cash gift to healthcare facility (max 20000) 20000
50000
Total income 46500
Less: Relief
Self 9000
Alimony (max 4000) 4000
Child - Apple 6000
- Joseph (50% x 8000) 4000
Basic supporting equipment (8000/2) 4000
Lifestyle allowance (4000 + 840)(max 2500) 2500
29500
Chargeable income 17000

Income tax payable RM

Tax at first 5000 0
Tax at balance 12000 x 1% 120
Income tax payable 120
Less: Rebate
Self (restricted) -120
Alimony (restricted ) NIL
Income tax payable 0

Alice
Income tax payable YA 2019

S4(d) RM RM
Royalties (82000 - 20000) 62000

Aggregate income/Total income 62000

Less:Relief
Self 9000
Basic supporting equipment (8000/2) 4000
13000
Chargeable income 49000

Income tax payable RM

Tax at first 35000 600
Tax at balance 14000 x 8% 1120
Income tax payable 1720

Joint assessment
b)i) If Alice elects
RM RM
Total income of Arthur 46500
Total income of Alice 62000
Aggregate total income 108500
Less:Relief
Self 9000
Spouse 4000
Child - Apple 6000
-Joseph (50% x 8000) 4000
Basic supporting equipment (max 6000) 6000
Lifestyle allowance (4000 +840 =4840) (max 2500) 2500
31500
Chargeable income 77000

Income tax payable RM

Tax at first 70000 4600
Tax at balance 21% x 7000 1470
Income tax payable 6070

ii) If Arthur elects

RM RM
Total income of Alice 62000
Total income of Arthur 46500
Aggregate total income 108500
Less: Relief
Self 9000
Spouse 4000
Child - Apple 6000
-Joseph (50% x 8000) 4000
Basic supporting equipment (max 6000) 6000
Lifestyle allowance (4000 +840 =4840) (max 2500) 2500
 31500
Chargeable income 77000

Income tax payable RM

Tax at first 70000 4600
Tax at balance 21% x 7000 1470
Income tax payable 6070

iii)
Alice
Income tax payable YA 2019

S4(d) RM RM
Royalties (82000 - 20000) 62000

Aggregate income/Total income 62000

Less:Relief
Self 9000
Basic supporting equipment (8000/2) 4000
Child - Apple 6000
-Joseph (50% x 8000) 4000
23000
Chargeable income 39000

Income tax payable RM

Tax at first 35000 600
Tax at balance 8% x 4000 320
Income tax payable 920

c)
Option iii) would be the best alternative election to be made because it is lower in amount of income tax payable
me tax payable
Nikhil
Income tax payable for YA 2017

S4(b)
S13(1)(a) RM RM
Salary 60000
Perfomance incentive 2000
62000

S13(1)(b)
Car 1200
1200

Gross employment income/Statutory employment income 63200

/Aggregate income
Less: Approved donation
Cash donation to public libraries (max 20000) -20000

Total income 43200

Less: Relief
Self 9000
SOCSO (max 250) 250
EPF contribution (11% x 62000 = 6820) (max 4000) 4000
13250
Chargeable income 29950

Income tax payable RM

Tax at first 20000 150
Tax at balance 9950 x 3% 299
Income tax payable 449
Less: Rebate
Self (restricted) -400
Income tax payable 49

Sweta
Income tax payable for YA 2017

S4(a) RM RM
Adjusted business income 68000
Less: Capital allowance 3000
Less: Capital allowance b/f 3400
6400
Statutory business income 61600
Less: Unabsorbed loss b/f -8000
Net statutory business income 53600
S4(c )
Interest income from fixed deposit (exempted) NIL

S4(d)
Gross rental income 12000
Less: Deductible expenses
Insurance 1000
Interest expense 7900
8900
Statutory rental income 3100

Aggregate income/Total income 56700

Less: Relief
Self 9000
Child (max 2000) 2000
Lifestyle allowance (5000 + 1200 = 6200) (max 2500) 2500
Private retirement scheme contribution (max 3000) 3000
16500
Chargeable income 40200

Income tax payable RM

Tax at first 35000 600
Tax at balance 5200 x 8% 416
Income tax payable 1016
Murni
Income tax payable for YA 2018

S4(b)
S13(1)(a) RM RM
Salary (20000 x 12) 240000
Entertainment allowance (2000 x 12) 24000
Cash award 3000
Parking allowance (12 x 100 = 1200)(exempted) NIL
267000

S13(1)(b)
Utility bills 12000
Car (7000 x 6/12) 3500
Maintenance services (exempted) NIL
Fuel ( 1800 x 6/12) 900
Driver (3 x 600) 1800
18200

Gross employment income 285200

Less: Deductible expenses
Entertainment expenses -9000

Statutory employment income 276200

S4(c )
Interest income from Australia foreign currency (exempted) NIL

S4(d)
Royalties from translation of Japanese Journal (33000 - 12000 exemption) 21000

Aggregate income 297200

Less: Approved donation
(Restricted to 7% of Aggregate income) -8000
7% x 297350 =20815
Total income 289200
Less: Relief
Self 9000
Spouse 4000
Disabled 3500
Parental care 1500
Child (married) NIL
EPF contribution (max 4000) 4000
Lifestyle allowance (5000 +3000 = 8000) (max 2500) 2500
24500
Chargeable income 264700
Income tax payable RM
Tax at first 250000 46900
Tax at balance 14700 x 24.5% 3602
Income tax payable 50502
Less: Rebate
Zakat -5000
Income tax payable 45502
Rita
Income tax payable for YA 2016

S4(b)
S13(1)(a) RM RM
Salary (4500 x 10) 45000
Employer contribution (20% x 45000 = 9000) NIL
SOCSO (employer) NIL
45000

S13(1)(b)
Medical benefit (exempted) NIL
Mobile phone (exempted) NIL
Mobile phone bills (exempted) NIL
NIL

S13(1)(c )
Defined value (10/12 x 46000) 38333
or
30% of S13(1)(a)
30% x 45000 = 13500 13500
whichever is lower
13500

Gross employment income/Statutory employment income 58500

S4( c)
Dividend (exempted) NIL

Aggregate income 58500

Less: Approved donation
(Restricted to 7% of Aggregate income)
7% x 58500 = 4095 -1000

Total income 57500

Less: Relief
Self 9000
EPF contributin (11% x 45000 = 4950) (max 4000) 4000
SOCSO (max 250) 250
Child - Maria 8000
-Renga 8000
Lifestyle allowance (max 2500) 2500
Medical examination fee (max 500) 500
Medical insurance premium NIL
Private retirement scheme (max 3000) 3000
35250
Chargeable income 22250
Income tax payable RM
Tax at first 20000 150
Tax at balance 2250 x 3% 68
Income tax payable 218
Less: Rebate
Self (restricted) -218
Income tax payable 0

Param
Income tax payable for YA 2016

S4(b)
S13(1)(a) RM RM
Salary (20000 x 3) 60000

Gross employment income/Statutory employment income 60000

/Aggregate income/Total income
Less: Relief
(Not eligible as he is a non resident) NIL

Chargeable income 60000

Income tax payable RM

Tax at rate 28% 16800
Roopa
Income tax payable for YA 2017

S4 (b)
S13(1)(a) RM RM
Salary (8000 x 12) 96000
Bonus NIL
Innovative award (2400 -2000 exemption) 400
Reimbursement of maid salary (800 x 12) 9600
106000

S13(1)(b)
Leave passage - local
-Airfare (exempted) NIL
- Meals and accomodation (exempted) NIL
Furniture (280x 12 =3360) 3360
Car 7000
10360

S13(1)(c )
Defined value (4000-1000 x 12) 36000
or
30% of S13(1)(a)
30% x 106000 =31800 31800
whichever is lower
31800

Gross employment income / Statutory employment income 148160

S4(c )
Interest income from fixed deposit (exempted) NIL

Aggregate income 148160

Less: Approved donation
Cash donation to healthcare facility (max 20000) -20000

Total income 128160

Less: Relief
Self 9000
EPF contribution (11% x 96000 = 10560) (max 4000) 4000
Lifestyle allowance (300 +3200 =3500)(max 2500) 2500
Child 2000
Breastfeeding equipment 1000
Child care (unapproved) NIL
18500
Chargeable income 109660
Income tax payable RM
Tax at first 100000 10900
Tax at balance 9660 x 24% 2318
Income tax payable 13218

Attendance at a course in university free of charge

Not taxable benefit
Can claim relief on study course fee
Ram
Income tax payable for YA 2015

S4(b)
S13(1)(a) RM RM
Salary (30000 +1000 x 9) 279000
Bonus 31000
Reimbursement - Taxi fares to clients and supplier NIL
- Medical expenses NIL
Excellent service award - Watch (12000-2000 exemption) 10000
320,000

S13(1)(b)
Furniture (280 x 9) 2520
Corporate membership - Entrance fee NIL
- Monthly subscription fee (200 x 9) 1800
Leave passage - Overseas (4200 -3000 exemption) 1200
Hotel and related family expenditure 4580
10100

S13(1)( c)
Defined value (4000x9) 36000
or
30% of S13(1)(a)
30% x 320000 = 96000 96000
whichever is lower
36000

S13(1)(d)
Withdrawal from unapproved pension scheme -ZED portion 11000
- Ram porti NIL
11000

Gross employment income 377,100

Less: Deductible expenses
Rent (2700/40500 x 36000) -2400

Statutory employment income 374,700

S4(d)
Rental income from property in Australia (exempted) NIL

Aggregate income 374,700

Less: Approved donation
Donation to a healthcare facility (max 20000) -20000
Total income 354,700
Less: Relief
Self 9000
Spouse 4000
EPF contribution (11% x 279000 =30690) (max 4000) 4000
Medical expenses for serious diseases (max 6000) 6000
23000
Chargeable income 331,700

Income tax payable RM

Tax at first 250000 46900
Tax at balance 81700 x 24.5% 20017
Income tax payable 66917
Zarina
Income tax payable for YA 2016

S4(b)
S13(1)(a) RM RM
Salary 160,000
EPF contribution (employer) NIL
Personal computer 3000
Reimbursement wages of maid 9000
172000

S13(1)(b)
Medical benefit (exempted) NIL
Discount on consumable goods (5000 -1000 exemption) 4000
4000

S13(1)(c )
Hotel accomodation
3% of S13(1)(a)
3% x 172000 = 5160 x 30/365 424
424

Gross employment income/ Statutory employment income 176424

S4(d)
Royalties - Musical composition (14000 - 20000 exemption) NIL

Aggregate income 176424

Less: Approved donation
In Kind NIL

Total income 176424

Less: Relief
Self 9000
EPF contribution (11% x 160000 = 17600)(mex 4000) 4000
Lifestyle allowance (1010 + 2000 =3010)( max 2500) 2500
Deferred annuity scheme (max 3000) 3000
18500
Chargeable income 157924

Income tax payable RM

Tax at first 100000 10900
Tax at balance 57924 x24% 13902
Income tax payable 24802
Less: Rebate
Zakat -12000
Income tax payable 12802
b)
Both Ms Cee and Ms Kay are subjected to Malaysian Income Tax as their income is deemed derived in Malaysia as they exercise
Ms Cee is exempted from Malaysia tax income as she exercise her employment in 55 days which does not exceed
the 60 days rule under Schedule 16 Paragraph 21.
Ms Kay is not exempted from Malaysian tax income as her employment exceeds 60 days.
erived in Malaysia as they exercise employment in Malaysia even though payment of salaries are received in Canada.
ich does not exceed
Razif
Chargeable income for YA 2014

S4(a)
Restaurant business RM RM
Net loss before taxation -800
Add: Non deductible expenses
Depreciation 3000
Adjusted business income 2200
Less: Capital allowance -Current 500
-b/f 500
1000
Statutory business income 1200

Accounting business
Net profit before taxation 800
Add: Non deductible expenses
Depreciation 4000
Less: Non business income
Gain on disposal of non current asset -10000
Adjusted business income (current year loss = 5200) NIL
Add: Balancing charge 3600
Less: Capital allowance -600

Statutory business income 3000

Aggregate statutory business income 4200

Less: Unabsorbed loss b/f -1000
Net aggregate statutory business income 3200

S4(b)
S13(1)(a)
Salary 140000
Long term service award (12000-2000 exemption) 10000
Gift - Lucky draw NIL
Interest on loan - Car loan and education (10000 -10000 exemption) NIL
(Total loan =200000 +50000 =250000 does not exceed 300000)
150,000

S13(1)(b)
Furniture (280 x 12) 3360
3360
S13(1)( c)
Defined value (4500-500 x 12) 48000
or
30% of S13(1)(a)
30% x 150000 = 45000 45000
whichever is lower
45000

Gross employment income/Statutory business income 198,360

Aggregate income 201,560

Less: Current year loss 5,200
Less: Approved donation
Contribution of books (in kind) NIL

Total income 196,360

Less: Relief
Self 9000
Spouse 4000
Child 8000
Lifestyle allowance ( max 2500) 2500
Medical expenses for father-in-law NIL
23500
Chargeable income 172,860
Karam
Income tax payable for YA 2015

S4(a) RM RM
Adjusted business income 30000
Less: Capital allowance 5000
Statutory business income 25000
Less:Unabsorbed business loss 1000
Net statutory business income 24000

S4(b)
S13(1)(a)
Salary 48000
Entertainment allowance 3000
EPF contribution (employer) NIL
51000

S13(1)(b)
Semi furniture ( 70 x12) 840
Medical benefit (exempted) NIL
840

S13(1)( c)
Defined value (2100 -100 x 12) 20000
or
30% of S13(1)(a)
30% x 51000 15300
whichever is lower
15300

Gross employmnet income 67140

Less: Deductible expensess
Entertainment expenses -2000
Statutory employment income 65140

S4(f)
Commission for securing a buyer 3000

Aggregate income 92140

Less: Approved donation
Donations of goods (in kind) NIL

Total income 92140

Less: Relief
Self 9000
EPF contriution (max 4000) 4000
Spouse 4000
Child 8000
Medical expenses for wife NIL
Deferred annuity premium (max 3000) 3000
Lifestyle allowance 1200
29200
Chargeable income 62940

Income tax payable RM

Tax at first 50000 1800
Tax at balance 12940 x 14% 1812
Income tax payable 3612
Sita
Income tax payable for YA 2013

S4(b)
S13(1)(a) RM RM
Salary (15000 x 10) 150000
Entertainment allowance (500 x 10) 5000
Travelling allowance (800x10 - 6000 exemption) 2000
Reimbursement of maid salary 11000
Excellent service award (3000 -2000 exemption) 1000
169000

S13(1)(c )
Defined value (4000x10) 40000
or
30% of S13(1)(a)
30% x 169000 = 50700 50700
whichever is lower
40000

Gross employment income 209000

Less: Deductible expenses
Rent paid by Sita (5000/40000 x 40000) -5000
Entertainment expenses (restricted) -5000
Statutory employment income 199000

S4( c)
Interest from fixed deposit from Singapore (exempted) NIL

S4(d)
Royalties from publication (32000 -20000 exemption) 12000

Aggregate income 211000

Less: Approved donation
(Restricted to 7% of Aggregate income)
7% x 211000 = 14770 -14770

Total income 196230

Less: Relief
Self 9000
Spouse 4000
Disabled 3500
EPF contribution (max 4000) 4000
Dental expenses for children NIL
Private retirement scheme (max 3000) 3000
Child - Ana 8000
-May 2000
 33500
Chargeable income 162730

Income tax payable RM

Tax at first 100000 10900
Tax at balance 62730 x 24% 15055
Income tax payable 25955

b)
Local leave passage -exemption up to 3 leave passage
Overseas leave passage - exemption up to RM3000 for cost of airfare
- taxable for cost of accomodation and meals
Hotel accomodation - 3% of S13(1)(a)
Mathen
Income tax payable for YA 2014

S4(b)
S13(1)(a) RM RM
Salary (20000 x 11) 220000
Leave pay (20000 x 3) 60000
Travelling allowance (10000-6000 exemption) 4000
Discount for school fees NIL
Reimbursement of utilities 11150
Innovation award (12000-2000 exemption) 10000
305150

S13(1)(b)
Car (11/12 x 9000) 8250
Driver (600 x 11) 6600
Monthly subscription to Ace Golf Club (300 x 11) 3300
18150

S13(1)(d)
Withdrawal of unapproved scheme - employer portion 110000
-employee portion NIL
110000

Gross employment income 433300

Less: Refund of Golf Club entrance fee NIL
Statutory employment income 433300

S4(d)
Royalties from music composition (22000-20000 exemption) 2000

Aggregate income 435300

Less: Approved donation
Donation of medical equipment to healthcare facility (max 20000) -20000

Total income 415300

Less: Relief
Self 9000
Child 2000
Lifestyle allowance (max 2500) 2500
Medical expenses for his uncle NIL
13500
Chargeable income 401800

Income tax payable RM

Tax at first 400000 83650
Tax at balance 1800 x25% 450
Income tax payable 84100

Anu
Income tax payable for YA 2014

S4(a) RM RM
Adjusted business income (current year loss =12000) NIL

b) The leave pay for the first 2 months in YA 2015 will be tax at a flat rate of 28%

Income tax payable for YA 2015 RM

Tax at 40000 x 28% 11200
Spitz
Chargeable income for YA 2012
RM RM
S4(a)
Net profit before taxation 500
Add: Non deductible expenses
Depreciation 3506
Less: Non business income
Gain on disposal of fixed asset 26966
Adjusted business income (current year loss= 22960) NIL

S4(b)
S13(1)(a)
Salary 240000
Bonus 40000
Meal allowance (exempted) NIL
Child care allowance (2900 -2400 exempted) 500
280500

S13(1)(b)
Furniture (280 x 12) 3360
Domestic servant (400 x 12) 4800
Medical benefit (exempted) NIL
8160

S13(1)( c)
Defined value (10000x 12) 120000
or
30% of S13(1)(a)
30% x 280500 = 84150 84150
whichever is lower
84150

Gross employment income 372810

Less: Deductible expenses
Conference fee NIL
Travel airfare NIL
Accomodation and sustenance NIL
Statutory employment income 372810

S4(d)
Royalties from publication of books (22000 - 20000 exemption) 2000

Aggregate income 374810

Less: Current year loss -22960
Less: Approved donation
Donation to Project of National interest -24630
(Restricted to 7% of Aggregate income)
7% x 374810 = 26237
Cash donation for medical equipment (max 20000) -20000

Total income 307220

Less: Relief
Self 9000
EPF contribution (max 4000) 4000
Medical insurance premium (max 3000) 3000
Medical expenses for parents (max 5000) 5000
Lifestyle allowance 1100
22100
Chargeable income 285120

b)
Ono is not a resident for YA 2012 but she is subjected to Malaysian income tax
This is because she is subjected under 60 days rule of Paragraph 16 Schedule 21

Ono
Income tax payable for YA 2012

S4(b)
S13(1)(a) RM RM
Salary 32000
Laptop 3500

Gross employment income/Statutory employment income 35500

/Aggregate income /Total income/Chargeable income

Income tax payable RM

Tax at 28% x 35500 9940

She is not entitled to any reliefs or rebate because she is non resident
Josh
Income tax payable for YA 2013

S4(b)
S13(1)(a) RM RM
Salary 140000
Mobile phone (exempted) NIL
Interest on loan (12000 - 9000 exemption) 3000
Less: Exemption (300000/400000 x 12000)
143000

S13(1)(b)
Car 15000
Driver (600 x 12) 7200
Mobile phone monthly bills (exempted) NIL
Leave passage (13000 -3000 exemption) 10000
32200

Gross employment income/Statutory employment income 175200

S4(d)
Royalties from recording discs (22000 -10000 exemption) 12000

Aggregate income 187200

Less: Approved donation
Donation of provision of facilities to the disabled -21000

Total income 166200

Less: Relief
Self 9000
EPF contribution (max 4000) 4000
Child - First (married) NIL
- Second 2000
Lifestyle allowance 400
15400
Chargeable income 150800

Income tax payable RM

Tax at first 100000 10900
Tax at balance 800 x 24% 192
Income tax payable 11092

Susan
Income tax payable for YA 2013
S4( c) RM RM
Interest income 1000

S4(d)
Gross rental income 43000
Rental deposit (refundable) NIL
43000
Less: Deductible expenses
Quick rent and assessment 500
Maintenance 2400
Interest expense on mortgage loan 3600
New air conditioner NIL
6500
Statutory rental income 36500

Aggregate income 37500

Less: Approved donation
Restricted to 7% of Aggregate income -2625
7% x 37500 = 2625
Total income 34875
Less: Relief
Self 9000
Lifestyle allowance 800
9800
Chargeable income 25075

Income tax payable RM

Tax at first 20000 150
Tax at balance 5075 x 3% 152
302
Less: Rebate
Self (restricted) -302
Income tax payable 0

b) RM RM
Total income of Josh 166200
Total income of Susan 34875
Aggregate total income 201075
Less: Relief
Self 9000
Spouse 4000
EPF contribution (max 4000) 4000
Child - First (married) NIL
- Second 2000
Lifestyle allowance (400 +800) 1200
 20200
Chargeable income 180875

Income tax payable RM

Tax at first 100000 10900
Tax at balance 80875 x 24% 19410
Income tax payable 30310

c)
Josh and Susan should opt for separate assessment rather than joint assessment as the total income tax
payable for separate assessment is lower compared to joint assessment