Singapore Government
Link to Homepage
Home | About Us | Browse | Advanced Search | Results | My Preferences | FAQ | Help | PLUS
 
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 XXI MISCELLANEOUS

FIRST SCHEDULE Institution, Authority, Person or Fund Exempted

SECOND SCHEDULE Rates of Tax

THIRD SCHEDULE

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

Legislative History

Comparative Table

 
Slider
Left Corner
Print   Link to Viewed VersionLink to In-Force Version
 
On 19/10/2017, you requested the version in force on 01/09/2007 incorporating all amendments published on or before 19/08/2017.
Slider
FIFTH SCHEDULE
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)
for the first, second and third child $2,000
(b)
for the fourth and fifth child if born before 1st August 1973 $300
(c)
for the fourth child if born on or after 1st January 1988 $2,000.
2.  Subject to paragraphs 1(c) and 5 (d), no deduction shall be granted under any paragraph of this Schedule in respect of a child born on or after 1st August 1973 if that child is the fourth or subsequent child.
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 preceding the year of assessment exceeded the appropriate deduction otherwise allowable under paragraph 1; 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 preceding the year of assessment.
4.  Where more than one individual is entitled to claim a deduction in respect of the same child under this Schedule 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.  Where a married woman, divorcee or widow has a child who is a citizen of Singapore as at 31st December of the year immediately preceding the year of assessment, the following deductions shall, without prejudice to any deduction allowable under paragraph 1 or proviso (A) to section 39(2)(e), be allowable to her only:
(a) First eligible child
 
5% of her earned income;
(b) Second eligible child
 
15% of her earned income;
(c) Third eligible child
 
20% of her earned income;
(d) Fourth eligible child of the family who is born on or after 1987 (other than a child adopted before
1st January 2004)
 
25% of her earned income.
[Act 49/2004, wef Y/A 2005 & Sub Ys/A:2004-ACT-49]
6.—(1)  The total deductions allowable to all individuals under paragraph 1, proviso (A) to section 39(2)(e) and paragraph 5 in respect of the same child shall not exceed $25,000.
(2)  For the purpose of sub-paragraph (1), 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 (1), is allowed under paragraph 5.
[Act 49/2004, wef Y/A 2005 & Sub Ys/A:2004-ACT-49]
9.  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 adopting of children;
(c)
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.
[26/73; 4/75; 13/84; 1/88; 1/90; 26/93; 37/2002; 21/2003]