This exemption, for the individual, spouse or children, is among the provisions under the Finance Bill 2021.

Deputy finance minister Mohd Shahar Abdullah said this was contained in the amendments to the Income Tax Act 1967.

“The amendments are effective for the 2022 and 2023 years of assessment,” he said when tabling the bill for second reading in the Dewan Rakyat here today.

Shahar said the amendments included expenditure provisions for mental health check-ups or consultation done by an individual for personal, spouse or children.

When tabling the bill for the first reading on Nov 9, Shahar announced that it involved amendments to eight acts to implement Budget 2022 measures.

It involved the Income Tax Act 1967, the Real Property Gains Tax Act 1976, the Stamp Act 1949, the Petroleum (Income Tax) Act 1967, the Labuan Business Activity Tax Act 1990, the Promotion of Investment Act 1986, the Finance Act 2012, and the Finance Act 2018.

The Dewan Rakyat sitting continues tomorrow.