Tax Relief: Child Relief (2)

Can you show me the computation of child relief?

Sure. Let me illustrate the computation of child relief as below:

• 24 years old, disable child and stay at home – Relief of RM 5,000 (Note: Relief for a disable child)
• 23 years old, doing an accounting course at university – Relief of RM 4,000 (Note: Increased relief for child in full-time study in university or college)
• 22 years old, doing an engineering course at university, and working part time and earn RM 3,000 per annum – Relief of RM 4,000 (Note: The child’s income is less than relief, and relief is given on ‘all or nothing basis’)
• 21 years old, doing a computer course at college, and working part time and earn RM 5,000 per annum – No relief (Note: The child’s income is more than relief, therefore no relief is allowed).
• 20 years old, married and doing a diploma course at college – No relief, because the child is married.
• 19 years old and pursuing matriculation course at college – Relief of RM 1,000 (Note: matriculation course is not treated as university or college course, therefore no increased relief)
• 18 years old, disabled and pursuing a management course at college – Relief of RM 9,000 (Note: RM 4,000 for increased relief and RM 5,000 for handicapped child)
• 17 years old, pursuing an architect course at university – Relief of RM 1,000 (Note: Increased relief is not available for the child below 18)
• 16 years old and study in secondary school – Relief of RM 1,000