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Q: Are fees for joining a diving trip eligible to claim tax relief?

A: No, even though diving is considered a recreational activity and classified as a sport under the Sports Development Act 1997, the costs related to diving trips are not eligible for tax relief. However, with effect from YA 2024, the purchase of diving equipment is eligible for claiming tax relief of up to RM1,000 under the additional expenses for lifestyle relief.

Wishing you plentiful tax savings!

Zen Chow

YYC Tax Guru

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