On 24/05/2013,
you requested for the version in force on 24/05/2013
incorporating all amendments published on or before 24/05/2013.
The closest version currently available is that of 16/12/2008.
38. Section 42A of the principal Act is amended —
(a)
by deleting subsection (2A) and substituting the following subsections:
“(2A) Where an individual resident in Singapore has —
(a)
a first child of the family born to him on or after 1st January 2008 who is legitimate at the time of the birth;
(b)
an illegitimate first child of the family born to him on or after 1st January 2008 and the individual becomes lawfully married to the other natural parent of the child before the child reaches 6 years of age; or
(c)
a first child of the family adopted by him under any written law relating to the adoption of children on or after 1st January 2008 and before the child reaches 6 years of age,
then there shall, in respect of that child, be allowed for the year of assessment immediately following the year of the birth in the case of paragraph (a), the year of marriage in the case of paragraph (b), or the year of the adoption in the case of paragraph (c), a rebate of $5,000 against the tax payable by that individual.
(2B) Where an individual resident in Singapore has —
(a)
a fifth or subsequent child of the family born to him on or after 1st January 2008 who is legitimate at the time of the birth;
(b)
an illegitimate fifth or subsequent child of the family born to him on or after 1st January 2008 and the individual becomes lawfully married to the other natural parent of the child before the child reaches 6 years of age; or
(c)
a fifth or subsequent child of the family adopted by him under any written law relating to the adoption of children on or after 1st January 2008 and before the child reaches 6 years of age,
then there shall, in respect of that child, be allowed for the year of assessment immediately following the year of the birth in the case of paragraph (a), the year of marriage in the case of paragraph (b), or the year of the adoption in the case of paragraph (c), a rebate of $20,000 against the tax payable by that individual.
(2C) Where more than one individual is entitled to claim the rebate referred to in subsection (1), (2), (2A) or (2B), the rebate shall be apportioned between them in such proportion as they may agree or, in the absence of any agreement, in such manner as appears to the Comptroller to be reasonable.”;
(b)
by deleting the words “(1), (2) and (2A)” in subsection (3) and substituting the words “(1) to (2C)”;
(c)
by deleting the words “second, third or fourth” in subsection (4);
(d)
by deleting subsection (10) and substituting the following subsections:
“(10) No rebate shall be allowed under this section for the year of assessment 2008 or a preceding year of assessment, in respect of a child who at the time of his birth or adoption or the marriage of his natural parents (as the case may be), has more than 3 other siblings who are members of the same household.
(10A) No rebate shall be allowed under this section in respect of a child who is adopted by an individual before the individual is married.”;
(e)
by inserting, immediately before the definition of “second child of the family” in subsection (11), the following definition:
“ “first child of the family” means a child of the family who —
(a)
is a citizen of Singapore at the time of his birth or adoption or the marriage of his natural parents (as the case may be), or within 12 months thereafter; and
(b)
at the time of his birth, adoption or the marriage of his natural parents (as the case may be), has no other sibling who is a member of the same household;”;
(f)
by inserting, immediately after the definition of “fourth child of the family” in subsection (11), the following definition:
“ “fifth or subsequent child of the family” means a child of the family who —
(a)
is a citizen of Singapore at the time of his birth or adoption or the marriage of his natural parents (as the case may be), or within 12 months thereafter; and
(b)
at the time of his birth, adoption or the marriage of his natural parents (as the case may be), has at least 4 other siblings who are members of the same household;”; and
(g)
by deleting the section heading and substituting the following section heading:
“Rebate for children of family”.