Donna is a Malaysian tax resident, working as a manager in the human resource department of a
Donna is a Malaysian tax resident, working as a manager in the human resource department of a telecommunication company. Her remuneration yearly salary amounted to RM82,860. Her husband, Don service is terminated after 10 years of service and he was paid gratuity amounted to RM150,000. Other details regarding the expenditure incurred by Donna and her Husband, Mr Don for the year ended 31 December 2020 are as follows:
Contributions to the Employees Provident Fund
Cost of a wheelchair for disabled mother
Medical Expenses for his mother
Donation of clothes
Medical insurance premium for himself
Purchase of sports equipment and gym memberships
Purchase of smart phones
Life Insurance premium
Consultancy costs for his business plan
Note: Donna and Don have not yet been blessed with a child. On 6 May 2020, Donna has legally adopted her eight-year-old nephew who was a disabled orphan. In 2020, she paid premium on education policy amounted to RM1,200 and a wheelchair at a cost of RM1,140 for the child.
Based on the above information you are required to compute the tax payable/repayable by Donna and Don for the year of assessment 2020 under a joint assessment (Assume that Donna elects to be assessed with his husband income).