Gross Income

Section13(1)(a)
Salary
Bonus
Travelling Allowance
Shares
Domestic help
Idividual Membership

RM

(9345/89% x 12)
(10500 x 3)
(900 x 12)

126000
31500
10800
1900
8400
2500

Section 13(1)(b)
A Smart Phone (Under the employer's name)
Bill
Medical Bill
Car
Fuel
Gross Income
Deduct - Travelling expenses (10800 x 2/3)

Adjusted employment income (statutory)

Nil
Nil
Nil
7000
1800

RM

181100

8800
189900
-7200

182700

Gross Income
Section 13(1)(a)
Salary (8900 X 12)
Bonus (4.5 X 8900)
Gardener (300 x 11)
Meal (150 X 12)
Award (5700-2000) (Exempted)
Child Allowance (300 x 12) - 2400

RM

RM

106800
40050
3300
Exempted
3700
1200

155050

Section 13(1)(b)
Car (3600 x 8/12)
Fuel (1200 x 8/12)
Driver (600 x 8)
Semi Furnished + Air cond
Meal

2400
800
4800
1680
Exempted

9680

Section 13(1)(c}
Accomodation
__ Defined Value (700 X 12)
30% X 155050
The lower figure is RM 8400

8400
46515
8400

Section 13(1)(e)
Compensated (18000 x 8)
^ exempted (10000 x 10 year )

144000
-100000
44000
217130

Deduct Mia
Adjusted Employment income (statutory)

-300
216830