s 9 Amendment of section 46
Subsection 46(1) of the principal Act is amended— (a) by substituting for paragraph (g) the following paragraph: “(g) medical expenses expended or deemed expended under subsection (3) in that basis year by that individual— (i) on himself if he is undergoing treatment for a serious disease or on his wife or child who is undergoing treatment for a serious disease, or in the case of a wife, on herself if she is undergoing treatment for a serious disease or on her husband or child who is undergoing treatment for a serious disease; or (ii) on himself if he is undergoing fertility treatment or on his wife who is undergoing fertility treatment, or in the case of a wife, on herself if she is undergoing fertility treatment or on her husband who is undergoing fertility treatment: Provided that— (a) the claim is evidenced by a receipt and certification issued by a medical practitioner registered with the Malaysian Medical Council that the serious disease treatment was provided to that individual, spouse or child, or that fertility treatment was provided to that individual or the spouse; (b) the total amount of deduction under this paragraph is subject to a maximum amount of six thousand ringgit; and (c) for the purpose of subparagraph (ii)— (A) the individual is married; and (B) “fertility treatment” means intrauterine insemination or in vitro fertilization treatment or any other fertility treatment;”; and (b) in paragraph (r), by substituting for the words “one thousand ringgit” the words “two thousand ringgit”.