q1. What is the tax treatment towards the unutilized relief of RM1,000?

q2. Jeremy is a managing director of ABC Sdn Bhd. Jeremy and his wife, Jenny, had incurred the following medical expenses for their parents:

Jeremy Jenny

RM RM

Medical expenses for parents 4,500 6,500

Required: Advice Jeremy on the medical relief available to him if:

a. He chooses for separate assessment

b. He chooses for joint assessment.

q3. Alex has five children with the following details:

No. Childrens name Description

1. Bob First child He is 26 years old and is a final year student at Murdoch University. He is Alexs child from previous marriage. Alex had incurred RM4,500 on the childs maintenance during the year.

2. Elaine second child She is 22 years old and is a second year student at a University in Australia, under the governments scholarship. Alex still incurred RM3,600 on the childs maintenance during the year.

3. Nelson third child He is 18 years old and had just got married this year. He is currently studying at Taylor University for A level programme and Alex had incurred RM3,200 on the childs maintenance during the year.

4. Amy - fourth child She is 16 years old in 2016 and still studying Form 4 in secondary school. Alex had incurred RM1,200 on the childs maintenance during the year.

5. Joe fifth child He is 14 years old and is a disabled child. He is currently studying at private school at Form 2 level. Alex had incurred. RM8,500 on the childs maintenance during the year.

Required: Advice Alex on the total childrens tax relief available to him.

q4. Alan (husband) and Xuan (wife) were divorced on 30.6.2019. They have four children under their caring. Alan and Xuan are now approaching you to seek for your advice on the availability of tax deduction on their child relief as follows:

Childs name		Period	RM (per month)
Lisa 22 years old and	H:	1.1.2019 30.6.2019	120
studying at University at		1.7.2019 31.12.2019	70
Australia.	W:	1.7.2019 31.12.2019	50
Ron 20 years old and is disabled, currently studying at Taylor University	Second child is wholly supported by wife. The amount incurred for the year amounting to RM3,000.
Emily 19 years old and stop studying	Third child is wholly supported by husband. The amount incurred for the year amounting to RM4,000.
Elsie 17 years old and	H:	1.1.2019 30.6.2019	100
currently studying form 5 at		1.7.2019 31.12.2019	60
secondary school.	W:	1.7.2019 31.12.2019	40

-Required: Compute the child relief claim by Alan and Xuan for YA2019