Sports Development Act 1997

s 46(1)(p) of the ITA 1967: an amount expended or deemed expended under subsection (3) in that basis year by that individual for the purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (excluding motorized two-wheel bicycles) and gym memberships for his own use or for the use of his wife or child, or in the case of a wife, for her own use or for the use of her husband or child as evidenced by receipts issued in respect of the purchase or payment, as the case may be, and the total deduction under this paragraph is subject to a maximum amount of two thousand five hundred ringgit; 1. Archery

2. Athletics

3. Aquatics

4. Automobile Sports

5. Badminton

5A. Baseball

6. Basketball

7. Billiards and Snooker

8. Body Building

9. Bowling

10. Boxing

10A. Canoeing