Q: 

I am a property agent operating under my personal name. I purchased a drone to take videos of houses for marketing purposes. Can the cost for the purchase of the drone be eligible for tax deduction?

A: 

Yes, the drone is eligible for tax deduction because it is being used for your business purposes. However, as a drone has an enduring useful life, it is treated as a capital asset. Therefore, the tax deduction given will be in the form of capital allowance under the Income Tax Act 1967, i.e. a certain percentage of the cost of the drone will be claimed as tax deduction each year until the cost is fully claimed.

My son participates in e-Sports tournaments. Are the registration fees eligible for tax relief?

A: 

If the e-Sports tournament organiser is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997, the registration fee will be eligible for the sports-related additional lifestyle tax relief of up to RM1,000.

You can verify whether the organiser and activity are approved via the Ministry of Youth and Sports website: https://erosa.kbs.gov.my/