Tax relief under Sports Development Act 1997

Tax relief up to a maximum of RM 300 a year be given on purchase of sports equipment.
• Defination of sports under Sports Development Act 1997.
The following activities are regarded as sports for the purposes of this Act:
1. Archery
2. Athletics
3. Aquatics
4. Automobile Sports
5. Badminton
6. Basketball
7. Billiards and Snooker
8. Body Building
9. Bowling
10. Boxing
11. Cricket
12. Cycling
13. Equestrian Sports
14. Fencing
15. Foolball
16. Golf
17. Gymnastics
18. Handball
19. Hockey
20. Judo
21. Karate Do
22. Lawn Bowls
23. Netball
24. Rugby
25. Sepak Takraw
26. Shooting
27. Silat Olahraga
28. Soft Tennis
29. Softball
30. Squash
31. Table Tennis
32. Tae kwan do
33. Tennis
34. Volleyball
35. Waterski
36. Weightlifting
37. Wrestling
38. Wushu
39. Yachting