Public Ruling 11/2019, s 9 provides guidance and worked examples about benefits-in-kind which are tax-free. The key elements are summarised below.
Reportable tax-free benefits
Some tax-free benefits must be reported on part F of Form EA (see 1.3). These are listed in the table below and further guidance is provided in the notes to Form EA:
| Reportable tax-free benefit | Exemption 2024 |
| Petrol allowance (see 4.2) | MYR 6,000 |
| Child care allowance for children up to 12 years | MYR 3,000
Income Tax (Exemption) 2009 (Amendment) Order 2023, PU(a) 399/2023 |
| Provision of one mobile/PDA/telephone line/broadband subscription if registered in employers' name | |
| Employer achievement awards or long service award for employment of more than ten years | MYR 2,000 |
| Parking | Actual expense incurred |
| Meal allowance is provided on a regular basis and given at the same rate to all employees |
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