From the year 2008, individual taxpayers are allowed to claim tax deduction of up to RM300 a year on purchase of 'equipments for sports as defined by the Sports Development Act 1997.
The term 'equipment' is not defined and is thus open to discussion. As a general guideline, the IRB has taken the stand that 'consumables' such as shuttlecorks, golf balls, etc. are claimable whereas those long lasting items such as sports shoes, badminton rackets, tennis rackets, etc. are not.
It is doubtful if the IRB's stand is valid as the word 'equipment' tends to suggest items which are lasting in nature. In the game of tennis for example, the racket would be closer to 'equipment' rather than tennis balls.
The list of sports activities are as follows :-
Sports Development Act 1997
The following activities are regarded as sports for the purposes of this Act:
4. Automobile Sports
7. Billiards and Snooker
8. Body Building
13. Equestrian Sports
21. Karate Do
22. Lawn Bowls
25. Sepak Takraw
27. Silat Olahraga
32.Tae kwan do