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
11. Cricket
12. Cycling
13. Equestrian Sports
14. Fencing
14A. Fitness
15. Football
16. Golf
17. Gymnastics
18. Handball
19. Hockey
19A. Ice Skating
20. Judo
20A. Kabbadi
21. Karate Do
22. Lawn Bowls
22A. Martial Arts
23. Netball
23A. Paralimpiad
23B. Petanque
23C. Recreational
23D. Rowing
24. Rugby
25. Sepak Takraw
26. Shooting
26A. Silambam
27. Silat Olahraga
28. Soft Tennis
29. Softball
30. Squash
31. Table Tennis
32. Tae kwan do
33. Tennis
33A. Traditional Games
34. Volleyball
35. Waterski
36. Weightlifting
37. Wrestling
38. Wushu
39. Yachting
1967年所得税法令第46(1)(p)条： 根据第(3)款的规定，个人在基准年内用于购买《1997年体育发展法令》所定义的任何体育活动的体育设备（不包括电动两轮自行车）和健身房会员资格，供其本人或其妻子或子女使用；或在妻子的情况下，供其本人或供其丈夫或子女使用
并有购买或支付的收据为证，本段规定享有个人所得税减免总额最高不超过2,500令吉。
1. 射箭
2. 田径运动
3. 水上运动
4. 汽车运动
5. 羽毛球
5A. 棒球
6. 篮球
7. 台球和斯诺克
8. 健美操
9. 保龄球
10. 拳击
10A. 独木舟
11. 板球
12. 自行车运动
13. 马术运动
14. 击剑
14A. 健身
15. 足球
16. 高尔夫
17. 体操
18. 手球
19. 曲棍球
19A. 滑冰
20. 柔道
20A. 卡巴迪
21. 空手道
22. 草地保龄球
22A. 武术
23. 网球
23A. 瘫痪
23B. 矮脚鸡
23C. 休闲娱乐
23D. 划船
24. 橄榄球
25. 七巧板
26. 射击
26A. 西兰巴姆
27. Silat Olahraga
28. 软式网球
29. 垒球
30. 壁球
31. 乒乓球
32. 跆拳道
33. 网球
33A. 传统游戏
34. 排球
35. 滑水
36. 举重
37. 摔跤
38. 武术
39. 帆船运动