f. Approved Arts or Cultural Activity Expenses   To encourage the private sector's involvement in the promotion of arts and culture, it is proposed in the Finance Bill that deduction from gross income be granted in respect of expenditure incurred in sponsoring any arts or cultural activity approved by the Ministry of Culture, Arts and Tourism. The amount to be deducted should not exceed RM200,000. The proposed amendment is to be effective from year of assessment 1998.       a. Child Relief Under the current legislation, a tax relief of up to four times the normal is available to individuals with children over the age of eighteen years who are unmarried and studying full time at local institutions of higher learning. However, children who commenced further studies at institutions of higher learning abroad on or after January 1, 1994 qualify for up to twice the normal relief. It is proposed in the Finance Bill that only the normal relief be available for such children studying overseas. Twice and four times the normal relief would however, still be given in respect of children who have commenced further education overseas between January 1, 1994 to October 16, 1997 and prior to January 1, 1994 respectively. This proposal is to be effective from October 17, 1997. b. Tax Rebate for Acquisition of Personal Computer In line with the Governments' objective of creating a computer literate society, it is proposed in the Finance Bill that a rebate of RM400 be given to a resident individual for a year of assessment in respect of the purchase evidenced by a receipt of a personal computer in the basis year for that year of assessment. This rebate may only be granted once every five (5) years. No rebate shall be granted to an individual, where the personal computer was used for his business or where such rebate has been granted to the spouse. This rebate shall not give rise to a tax refund. This amendment is to be effective from year of assessment 1998. c. Tax Rebate on Fees for Foreign Workers A levy on foreign workers was introduced in 1992 and the rates thereof were increased from January 1, 1996.

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