b). Martha is an Australian and has been working as an engineer for OCC Sdn Bhd in Malaysia for a few years. Her contract ends on 28 February 2022, she utilised all her accumulated annual leave before the end of her contract and moved back permanently to Australia on 31 December 2021. Her income is as follows: Salary Travelling allowance RM 10,000 per month 1,000 per month Martha was only entitled to the travelling allowance if she carries out her duties in that month. OCC purchased a new car worth RM 70,000 to be used for her official duties with no fuel provided. She stayed in a semi-furnished house (equipped with air-conditioner) rented by the company until she left Malaysia. The house was rented at a monthly rent of RM 4,300, of which, RM 300 was for the furnishing. During the year 2021, Martha incurred a total travelling expense of RM 1,500 because she needed to travel between multiple petroleum refinery plants. All receipts for travel were properly kept. Required: Compute the employment income for Martha for the year of assessment 2021, DTA is to be disregarded. (5 marks) Additional information (Students are required to use the following information for computation, unless otherwise stated in the question) Income tax rates Resident individual Year of Assessment 2021 Chargeable income Rate First Next Next Next Next Next Next Next Next Next Next Exceeding RM 5,000 15,000 15,000 15,000 20,000 30,000 150,000 150,000 200,000 400,000 1,000,000 2,000,000 (0 - 5,000) (5,001 20,000) (20,001 35,000) (35,001 - 50,000) (50,001 - 70,000 (70,001 - 100,000) (100,001 - 250,000) (250,001 - 400,000) (400,001- 600,000) (600,001 - 1,000,000) (1,000,001 - 2,000,000) % 0 1 3 8 13 21 24 24.5 25 26 28 30 Cumulative tax RM 0 150 600 1,800 4,400 10,700 46,700 83,450 133,450 237,450 517,450 Non-resident Individual Rate (%) 30 Personal deductions available RM 9,000 6,000 . 4,000 5,000 2,000 8,000 6,000 8,000 7,000 4,000 3,000 3,000 8,000 1,500 8,000 Self Self- additional if disabled Spouse Spouse - additional if disabled Child - basic rate each Child - higher rate each Disabled child each Disabled child - additional each Life insurance premiums, approved scheme contributions maximum Approved provident fund i.e. EPF maximum Takaful or life insurance maximum Private retirement scheme, deferred annuity premium maximum Medical expenses for parents maximum Parental care (each) Medical expenses for serious disease of self, spouse or child, maximum fertility treatment, including up to RM1,000 for each of medical examination and vaccination. Basic supporting equipment for self, spouse, child or parent if maximum disabled Medical and/or education insurance premiums for self, spouse maximum or child Study course fees for skills or qualifications, including RM1,000 maximum for upskilling and self-enhancement courses, Lifestyle allowance (Printed or electronic daily newspaper, maximum personal computer, smartphone or tablet, internet subscription and gymnasium membership fee) Purchase of personal computer, smartphone or tablet maximum Purchase of sports equipment maximum Breastfeeding equipment maximum Childcare centre and kindergarten fees maximum Deposit for a child into the National Education Savings Scheme maximum Contribution to Social Security Organisation (SOCSO) maximum Payment for accommodation at premises registered with the maximum Commissioner of Tourism and entrance fee to a tourist attraction 6,000 3,000 7,000 2,500 2,500 500 1,000 3,000 8,000 250 1,000 Value of benefits in kind Price of a car when new (RM) Up to 50,000 50,001 to 75,000 75,001 to 100,000 100,001 to 150,000 150,001 to 200,000 200,001 to 250,000 250,001 to 350,000 350,001 to 500,000 500,001 and above Prescribed annual value of Prescribed annual value private usage of private petrol (RM) (RM) 1,200 600 2,400 900 3,600 1,200 5,000 1,500 7,000 1,800 9,000 2,100 15,000 2,400 21,250 2,700 25,000 3,000 The value of the car benefit equal to half the prescribed annual value (above) is taken if the car provided is more than five (5) years old. Prescribed value for a driver provided by the employer is RM600 per month. Other benefits RM per month 70 Household furnishings, apparatus and appliances Semi-furnished with furniture in the lounge, dining room or bedroom Semi-furnished with furniture as above plus air-conditioners and/or curtains and carpets Fully furnished premises Domestic helper Gardener Guard 140 280 400 300 400 Rebates Individual with chargeable income not exceeding RM35,000: Basic rate Rate for an individual entitled to a deduction for a spouse or a former wife RM400 RM800