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Personal Reliefs and Tax Rebates

Total questions: 6

Worksheet time: 5mins

Name
Class
Date
1.

Miss Yeo bought a computer of RM3,100 for her personal use in 2021. What is the amount of relief for the computer that Miss Yeo is entitled to claim in 2021?

a)

RM2,500

b)

RM3,100

c)

RM2,000

d)

NIL

2.

Mr. Lee married Miss Ang on 31 May 2021 after he divorced his wife in 2020. Mr. Lee paid RM300 per month as alimony to his former wife. What is the total spouse relief that Mr. Lee can claim in 2021 if his current wife elects for joint assessment?

a)

RM300

b)

NIL

c)

RM4,000

d)

RM4,300

3.

Grace is a single parent with two children. Gerald and Gerry. During the year ended 31 December 2021 Gerald aged 15, studies in a school and Gerry, aged 21, was married in 2019 and pursued a full time law degree in University of Melbourne.


What is the amount of child relief that Grace would be entitled to claim for the year of assessment 2020 in respect of both her children?

a)

RM10,000

b)

RM8,000

c)

RM2,000

d)

RM12,000

4.

Computation of chargeable income for Lee for the year of assessment 2021 is as above.


What is the amount of income tax rebate due to Lee for the YA 2021?

a)

RM400

b)

NIL

c)

RM350

d)

RM800

5.

Mr. Kumar (single) bought a Samsung smartphone for RM1,900 and paid for internet subscription of RM1,200 during the year ended 31 December 2021.

Assuming Mr. Kumar is a Malaysian tax resident for YA 2021. What is the total personal relief available to Mr. Kumar for the YA 2021?

a)

RM2,500

b)

RM9,000

c)

RM3,100

d)

RM12,100

6.

Two of Halim’s four children were 21 year olds studying in local universities. The third child is studying at secondary school and the youngest child was disabled.


State the total child relief Halim is entitled to claim for the year of assessment 2021.

a)

RM8,000

b)

RM12,000

c)

RM24,000

d)

RM19,000