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With effect from Year of Assessment (YA) 2000, capital allowance will be re-categorised into three classes and the rated of capital allowances are revised as follows:

Type of Asset                                 Initial Allowance Rate                  Annual Allowance Rate

  1. Heavy Machinery & motor vehicle              20%                                            20%
  2. Plant & Machinery (general)                     20%                                            14%
  3. Others                                                   20%                                            10%
  4. Assets with a life span of not >2 years       –                                replacement basis

Qualifying expenditure(QE) for private motor vehicle retricted to: –

  1. Used Motor Vehicle – RM 50,000 only
  2. New Motor Vehicle – Total Cost not exceeding RM100,000, can claim full up to cost
  3. New Motor Vehicle – Total Cost exceed RM100,000 but does not exceed RM150,000, can claim
    QE for a maximum of RM100,000
  4. New Motor Vehicle – Total Cost exceeding RM150,000, can claim up to a maximum of RM50,000


#7-2, Jalan 4/93,
Taman Miharja, 55200 Kuala Lumpur.
Phone: 603-9281 1588
Fax: 603-9281 6885


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