travelling and petrol allowances are 2 different things. travelling is treated as employee benefit in terms of vacation or work related travelling expenses (restricted to certain amount) whereas petrol allowance is treated as part of your income under section 13(1)(b). if your petrol allowance is less or equivalent to RM6000, then you dont have to include in your income: if it's more than RM6000, the extra allowance will be taxable.

** I could be wrong regarding the amount.

This post has been edited by LYR: Apr 25 2010, 01:37 PM