QUOTE(mamamia @ Jan 6 2025, 04:33 PM)
now mentioned is either parent...
if wife deposit 4k, husband deposit 4k, can they claim 4k each? or only can claim 4k in total?
It says:
an amount limited to a maximum of eight thousand ringgit deposited for each basis year for the years of assessment 2025, 2026 and 2027 by that individual for his child into the Skim Simpanan Pendidikan Nasional account established under the Perbadanan Tabung Pendidikan Tinggi Nasional Act 1997 [Act 566]:
Provided that—
(i) if any withdrawal is made from the account by that individual in that basis year, the amount deposited during that year shall be reduced by that withdrawal and regard shall be had only to the reduced amount subject to a maximum amount of eight thousand ringgit;
(ii) the withdrawal referred to in subparagraph (i) shall not include the amount withdrawn for higher education which is received by the child;
(iii) where a wife living together with her husband is assessed separately for that year, the deduction under this paragraph shall only be allowed either to the husband or to the wife; and
(iv) the maximum amount of deduction under this paragraph shall apply, notwithstanding that, that individual may have more than one child;
TLDR: One claim (up to a maximum of RM8k pa) can be made EITHER by husband or the wife.