Singapore Statutes Online - 1 - Income Tax (Amendment) Act 1990

On 21/05/2013, you requested for the version in force on 21/05/2013 incorporating all amendments published on or before 21/05/2013. The closest version currently available is that of 09/02/1990.

Amendment of Fifth Schedule

20. The Fifth Schedule to the principal Act is amended —

(a)

by deleting “$750” in paragraph 1(a) and substituting “$1,500”;

(b)

by deleting the full-stop at the end of sub-paragraph (b) of paragraph 1, and by inserting immediately thereafter the following sub-paragraph:

“(c)

For the 4th child if born on or after 1st January 1988 $1,500.”;

(c)

by deleting the words “paragraph 7(b)” in paragraph 2 and substituting the words “paragraphs 1 (c), 7 (d) and 7 (e)”; and

(d)

by deleting paragraph 7 and substituting the following paragraph:

“7. Where a married woman who has elected to be charged in her own name under section 51(4) has passed at one sitting the examination for the General Certificate of Education with at least 3 subjects at ordinary level or has equivalent or higher educational qualification, the following deductions shall be allowable to her only:

	Under the age of 12 years on the first day of the year preceding the year of assessment	Of the age of 12 years or above on the first day of the year preceding the year of assessment
(a) First eligible child	5% of her earned income, in addition to the appropriate deduction allowable under paragraph 1, subject to a maximum of $15,000	5% of her earned income, in addition to the appropriate deduction allowable under paragraph 1, subject to a maximum of $10,000;
(b) Second eligible child	15% of her earned income, in addition to the appropriate deduction allowable under paragraph 1, subject to a maximum of $15,000	10% of her earned income, in addition to the appropriate deduction allowable under paragraph 1, subject to a maximum of $10,000;
(c) Third eligible child	20% of her earned income, in addition to the appropriate deduction allowable under paragraph 1, subject to a maximum of $15,000	15% of her earned income, in addition to the appropriate deduction allowable under paragraph 1, subject to a maximum of $10,000;
(d) Fourth child (other than an adopted child) of the family who is born in 1987	$1,500 and 25% of her earned income, subject to a maximum of $15,000	$1,500 and 15% of her earned income, subject to a maximum of $10,000;
(e) Fourth child (other than an adopted child) of the family who is born on or after 1st January 1988	25% of her earned income, in addition to the appropriate deduction allowable under paragraph 1, subject to a maximum of $15,000	15% of her earned income, in addition to the appropriate deduction allowable under paragraph 1, subject to a maximum of $10,000.”.