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Contents  

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXA EXCHANGE OF INFORMATION UNDER AVOIDANCE OF DOUBLE TAXATION ARRANGEMENTS AND EXCHANGE OF INFORMATION ARRANGEMENTS

Part XXB INTERNATIONAL AGREEMENTS TO IMPROVE TAX COMPLIANCE

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, authority, person or fund exempted

SECOND SCHEDULE Rates of tax

THIRD SCHEDULE Repealed

FOURTH SCHEDULE Name of bond, securities, stock or fund

FIFTH SCHEDULE Child relief

SIXTH SCHEDULE Number of years of working life of asset

SEVENTH SCHEDULE Advance rulings

EIGHTH SCHEDULE Information to be included in a request for information under Part XXA

Legislative History

Comparative Table

Comparative Table

 
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On 27/09/2017, you requested the version in force on 27/09/2017 incorporating all amendments published on or before 27/09/2017. The closest version currently available is that of 02/07/2017.
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FIFTH SCHEDULE
Section 39(2)(e)
Child relief
1.  Subject to the provisions of this Schedule, the allowable deduction to an individual in respect of each of his eligible children shall be as follows:
(a)
[Deleted by Act 37 of 2014 wef 27/11/2014]
(b)
if the year of assessment is 2009 or a subsequent year of assessment —
for each child
 
$4,000.
[Act 37 of 2014 wef 27/11/2014]
2.  [Deleted by Act 37 of 2014 wef 27/11/2014]
3.  No deduction shall be allowed in respect of any child —
(a)
whose income (excluding income to which the child is entitled as the holder of a scholarship, bursary or similar educational endowment) for the year immediately preceding the year of assessment exceeded —
(i)
[Deleted by Act 37 of 2014 wef 27/11/2014]
(ii)
if that year of assessment is 2009, $2,000; or
(b)
who was engaged in any employment, other than under articles or indentures, or carried on or exercised a trade, business, profession or vocation, during the year immediately preceding the year of assessment.
3A.  For the year of assessment 2010 or any subsequent year of assessment, no deduction shall be allowed in respect of any child —
(a)
who is not incapacitated by reason of physical or mental infirmity; and
(b)
who meets either or both of the following:
(i)
his income (excluding income to which the child is entitled as the holder of a scholarship, bursary or similar educational endowment) for the year immediately preceding the year of assessment exceeded $4,000;
(ii)
he was engaged in any employment, other than under articles or indentures, or carried on or exercised a trade, business, profession or vocation, during the year immediately preceding the year of assessment.
4.  Where more than one individual is entitled to claim a deduction in respect of the same child under paragraph 1 or the proviso to section 39(2)(e), the deduction shall be apportioned in such manner as appears to the Comptroller to be reasonable.
5.—(1)  Where a married woman, divorcee or widow maintained, in the year immediately preceding the year of assessment 2009, 2010 or 2011, a child who is a citizen of Singapore as at 31st December of that year, the following deductions shall, without prejudice to any deduction allowable under paragraph 1 or proviso (A) to section 39(2)(e), be allowable for that year of assessment to her only:
(a)
[Deleted by Act 37 of 2014 wef 27/11/2014]
(b)
if that year of assessment is 2009, 2010 or 2011 —
(i)
first eligible child
15% of her earned income;
(ii)
second eligible child
20% of her earned income;
(iii)
third and subsequent eligible child
25% of her earned income for each eligible child.
[Act 37 of 2014 wef 27/11/2014]
(1A)  Where a married woman, divorcee or widow maintained, in a year immediately preceding any year of assessment (being the year of assessment 2012 or any subsequent year of assessment), a child who —
(a)
is a citizen of Singapore as at 31st December of that year; or
(b)
if the child died in that year, was a citizen of Singapore on the date of his death,
the following deductions shall, without prejudice to any deduction allowable under paragraph 1 or proviso (A) to section 39(2)(e), be allowable for that year of assessment to her only:
(i)
first eligible child
15% of her earned income;
(ii)
second eligible child
20% of her earned income;
(iii)
third and subsequent eligible child
25% of her earned income for each eligible child.
(2)  Where more than one married woman, divorcee or widow is entitled to claim a deduction in respect of the same child under sub-paragraph (1) or (1A), the deduction shall be allowed to one such claimant only as determined by the Comptroller (whose decision shall be final) having regard to the circumstances of the case, including rights of custody, care and control and level of maintenance provided by each claimant.
(3)  The total deductions allowable to a married woman, divorcee or widow under sub-paragraph (1)(b) or (1A) shall not exceed 100% of her earned income for any year of assessment.
6.—(1)  [Deleted by Act 37 of 2014 wef 27/11/2014]
(2)  The total deductions allowable to all individuals under paragraphs 1(b) and 5(1)(b) or 5(1A), as the case may be, and proviso (A) to section 39(2)(e) in respect of the same child shall not exceed $50,000.
(3)  For the purpose of sub‑paragraph (2), any deduction allowable under paragraph 1 or proviso (A) to section 39(2)(e) shall first be allowed before a deduction, to the extent allowable under sub‑paragraph (2), is allowed under paragraph 5.
[Act 37 of 2014 wef 27/11/2014]
7.  In this Schedule —
(a)
“child”, in relation to an individual claiming a deduction, means a legitimate child, step-child or child adopted in accordance with any written law relating to the adoption of children; and
(b)
where any question arises as to the ranking of any child for the purpose of any deduction to be granted under this Schedule, it shall be determined by the Comptroller whose decision shall be final.
[34/2008; 29/2010; 29/2012]