A full medical checkup is a thorough examination that covers both physical and mental assessments, along with laboratory tests (including blood and urine tests) and a consultation with a doctor. This type of examination is defined by the Malaysian Medical Council (MMC).

In the physical examination, various aspects are checked, such as weight, blood pressure, eyes, ears, nose, throat, thyroid gland, chest, heart, breast, abdomen, arms, legs, and pelvic examination (pap smear).

Lab examination includes blood tests, urinalysis, and Pap smear, focusing on checking cholesterol levels, thyroid hormones, and complete blood count. Following the examination, the amount spent on oneself, spouse, or child is eligible for a deduction of up to a maximum of RM500.

To claim relief, it is necessary to provide proof with an official receipt.

Sports equipment, according to the definition under the Sports Development Act 1997, refers to equipment used in any sports activity.

This includes items with a short lifespan, like golf balls and shuttlecocks, but excludes sports attire such as swimsuits and sports shoes.

In the case of fitness sports, all equipment like treadmills, exercise bikes, and air walkers can be claimed.

For recreational sports like diving, all diving equipment can be claimed, except for attire.

You can deduct up to a maximum of RM7,000 for self-education fees. This applies to expenses incurred for any course of study up to the tertiary level at an institution in Malaysia recognized by the Malaysian Government or approved by the Minister for acquiring skills or qualifications.

This deduction is allowed exclusively for women taxpayers, provided that the individual:
(i) is a breastfeeding mother;
(ii) has incurred expenditure for the purchase of breastfeeding equipment for her own use to breastfeed her own child aged 2 years and below; and
(iii) makes a claim that is evidenced by receipts issued in respect of the purchase.

Breastfeeding equipment which qualifies are:
(i) breast pump kit and ice pack;
(ii) breast milk collection and storage equipment; and
(iii) cooler set or cooler bag.
The amount of deduction is limited to RM1,000 although the individual has more than one child.

This deduction is only allowed ONCE in every two (2) years of assessment.

This deduction is allowed in respect of child care fees for a child aged 6 years and below paid to a:
(i) child care centre registered with the Department of Social Welfare (DSW) pursuant to the Child Care Centre Act 1984 (Act 308) under the Ministry of Women, Family and Community Development; or
(ii) kindergarten registered with the Ministry of Education Malaysia pursuant to the Education Act 1996 (Act 550).

Where a husband and a wife are assessed separately, the tax deduction under this paragraph can only be claimed either by the husband OR the wife who incurs the expenses.

Where a husband and wife are divorced, the tax deduction can be claimed by the former husband and the former wife provided that they both made payment for the fees of the child and that child is not the same child.

The claim for this deduction must be evidenced by the:
(i) birth document of the child (MyKid or birth certificate); and
(ii) receipts for the monthly fees issued by the child care centre or kindergarden