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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

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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Relief and deduction for resident individual
39.
—(1)  In the case of an individual resident in Singapore in the year of assessment, there shall be allowed a deduction, in respect of earned income, which shall be —
(a)
in the case of an individual not falling within any other paragraph, the sum of $1,000 or the amount of the earned income;
(b)
without prejudice to any deduction allowable under paragraph (c) or (d), in the case of an individual who, in the year immediately preceding the year of assessment, was totally blind or suffering from any physical or mental disability which permanently and severely restricted his capacity for work, the sum of $4,000 or the amount of the earned income;
(c)
in the case of an individual who, at any time in the year immediately preceding the year of assessment, was above 55 years of age but was not above 60 years of age, the sum of $6,000 or the amount of the earned income; and
(d)
in the case of an individual who, at any time in the year immediately preceding the year of assessment, was above 60 years of age, the sum of $8,000 or the amount of earned income,
whichever is less.
[37/75; 1/82; 15/83; 26/93; 37/2002; 29/2012]
(2)  In the case of an individual resident in Singapore in the year of assessment who, in the year immediately preceding the year of assessment —
Deduction for spouse
(a)
had a spouse, living with or maintained by him or her, whose income was not more than $4,000 in that year, there shall be allowed a deduction of $2,000;
Deduction for alimony
(b)
[Deleted by Act 22 of 2011]
Deduction for payments under order or deed
(c)
made payments in accordance with an order of court or a deed of separation to a wife from whom he was separated by such order or deed, there shall be allowed a deduction of the amount of such payments or $2,000, whichever is less:
Provided that the total deductions allowed to any individual under this paragraph and paragraph (a) shall not exceed $2,000;
Deduction for handicapped spouse
(d)
maintained a spouse —
(i)
who was incapacitated by reason of physical or mental infirmity; and
(ii)
[Deleted by Act 29 of 2010]
(iii)
in respect of whom no deduction has been claimed by another person under paragraph (i) or (j),
there shall be allowed in respect of —
(A)
such spouse a deduction of $3,500; or
(B)
such spouse (being his wife) from whom he was separated by an order of court or a deed of separation, a deduction of the amount of payments made in accordance with such order or deed or $3,500, whichever is less:
(C)
[Deleted by Act 22 of 2011]
Provided that the total deductions allowed to the individual under this paragraph and paragraph (a) or (c) shall not exceed $3,500;
Deduction for children
(e)
maintained an unmarried child —
(i)
being below the age of 16 years at any time during the year preceding the year of assessment;
(ii)
receiving full-time instruction at any university, college, school or other educational institution;
(iii)
serving under articles or indentures with a view to qualifying in a trade or profession; or
(iv)
incapacitated by reason of physical or mental infirmity,
there shall be allowed in respect of each such child according to his age among those eligible, a deduction in accordance with the Fifth Schedule:
Provided that in the case of any unmarried child incapacitated by reason of physical or mental infirmity and in respect of whom —
(A)
a deduction is allowable under paragraph 1 of the Fifth Schedule, the deduction shall be increased to $3,500 (if the year of assessment is 2008), or $5,500 (if the year of assessment is 2009 or a subsequent year of assessment);
(B)
no deduction is allowable under the Fifth Schedule, there shall be allowed a deduction of $3,500 (if the year of assessment is 2008), or $5,500 (if the year of assessment is 2009 or a subsequent year of assessment);
Deduction for delivery and hospitalisation expenses
(f)
incurred delivery and hospitalisation expenses in respect of a legitimate 4th child born to him during the period from 1st January 1988 to 31st July 2004 and maintained by him, there shall be allowed a deduction against his earned income of the amount of such expenses or $3,000, whichever is less:
Provided that where more than one individual is entitled to claim such deduction, the deduction shall be apportioned between the individuals in question in such proportion as they agree, or, in the absence of such agreement, in such proportion as appears to the Comptroller to be reasonable;
Deduction for life insurance and contributions to approved pension, provident fund or society
(g)
has made insurance on his life or on the life of his wife with any insurance company or has contributed as an employee to an approved pension or provident fund or society or has made any contribution or suffered any abatement from his salary or pension under any Act for the time being in force in Singapore relating to widows’ and orphans’ pensions or under any approved scheme within the meaning of any such Act, there shall be allowed a deduction of the aggregate of all premiums for such insurance and all such contributions and abatements paid, made or suffered by him in that year:
Provided that —
(i)
in the case of any policy securing a capital sum on death (whether in conjunction with any other benefit or not), the amount to be deducted in respect of that policy shall not exceed 7% of that capital sum, exclusive of any additional benefit by way of bonus, profits or otherwise;
(ii)
where the sum of —
(A)
the contributions to any approved pension or provident fund or society under this paragraph; and
(B)
the deduction allowed to the individual under paragraph (q),
does not exceed $5,000, then the total deductions allowable under this paragraph shall not exceed the difference between $5,000 and the amount of the deduction referred to in sub-paragraph (B);
(iia)
where the sum referred to in sub-paragraph (ii) exceeds $5,000, then no deduction shall be allowed under this paragraph, except that the contributions made to an approved pension or a provident fund or the Central Provident Fund under this paragraph shall, subject to subsections (6) to (10), be allowed as a deduction under this paragraph;
(iii)
no such deduction shall include any sum contributed to an approved pension or provident fund or society unless the contribution of such sum thereto was obligatory by reason of any contract of employment or of any provision in the rules or constitution of the fund or society;
(iv)
no such deduction shall include any sum which has been claimed and allowed to a husband or wife under this paragraph;
(v)
no such deduction shall be allowed unless the insurance company has an office or a branch in Singapore but this sub-paragraph shall not apply to any insurance contract entered into by an individual resident in Singapore before 10th August 1973;
(vi)
in the case of an individual who has made contributions to an approved pension or provident fund, no such deduction shall exceed the contributions which would have been recoverable under section 7(2) of the Central Provident Fund Act (Cap. 36) had contributions been payable in respect of him to the Central Provident Fund;
(vii)
notwithstanding sub-paragraph (iii), no deduction shall be allowed in respect of any sum contributed to the Central Provident Fund for any period on or after 1st January 1999 by an employee who holds a professional visit pass or a work pass;
(viii)
no such deduction shall be allowed where the premiums for such insurance are paid with funds standing in his SRS account;
(ix)
in the case of an NOR individual who has elected for tax exemption under section 13N(1) for the year of assessment, no deduction shall exceed the contributions which would have been recoverable under section 7(2) of the Central Provident Fund Act in respect of his apportioned employment income for the year immediately preceding the year of assessment;
Deduction for CPF contributions by self-employed
(h)
has carried on a trade, business, profession or vocation and has made contributions to the Central Provident Fund on his own account, or has derived income from a trade, business, profession or vocation and has made contributions in respect of such income to the Fund which were obligatory under the Central Provident Fund Act, there shall be allowed a deduction, in respect of such contributions, of an amount not exceeding 35% (for the year of assessment 2011) or 36% (for the year of assessment 2012 or a subsequent year of assessment), or such other rate as may be prescribed of his assessable income for that year of assessment derived from such trade, business, profession or vocation or $26,775 (for the year of assessment 2011) or $30,600 (for the year of assessment 2012 or a subsequent year of assessment), or such other amount as may be prescribed, whichever is less:
Provided that —
(i)
where the sum of —
(A)
the contributions to any approved pension or provident fund or society under paragraph (g) and this paragraph; and
(B)
the deduction allowed to the individual under paragraph (q),
does not exceed $5,000, then the total deductions allowable under paragraph (g) and this paragraph shall not exceed the difference between $5,000 and the amount of the deduction referred to in sub‑paragraph (B);
(ia)
where the sum referred to in sub-paragraph (i) exceeds $5,000, then no deduction shall be allowed under paragraph (g) in respect of premiums for life insurance;
(ii)
the total deductions allowable under paragraph (g) and this paragraph in respect of contributions to any approved pension or provident fund or society shall not exceed $26,775 (for the year of assessment 2011) or $30,600 (for the year of assessment 2012 or a subsequent year of assessment), or such other amount as may be prescribed where the deduction allowable under paragraph (g) is less than $26,775 (for the year of assessment 2011) or $30,600 (for the year of assessment 2012 or a subsequent year of assessment), or such other amount as may be prescribed in respect of such contributions;
(iii)
no deduction shall be allowed under this paragraph where a deduction of $26,775 (for the year of assessment 2011) or $30,600 (for the year of assessment 2012 or a subsequent year of assessment), or such other amount as may be prescribed or more has been allowed under paragraph (g) in respect of contributions to any approved pension or provident fund or society;
(iv)
where the total deductions allowable under this paragraph in respect of contributions which are obligatory under the Central Provident Fund Act and under paragraph (g) in respect of contributions to any approved pension or provident fund or society exceed $26,775 (for the year of assessment 2011) or $30,600 (for the year of assessment 2012 or a subsequent year of assessment), or such other amount as may be prescribed, sub-paragraphs (ii) and (iii) shall not apply to such amount of contributions in excess of $26,775 (for the year of assessment 2011) or $30,600 (for the year of assessment 2012 or a subsequent year of assessment), or such other amount as may be prescribed which are allowable under this paragraph;
Deduction for aged parents
(i)
maintained any dependant living in Singapore —
(i)
who was his or his spouse’s parent, grandparent or great-grandparent; and
(ii)
[Deleted by Act 29 of 2010]
(iii)
in respect of whom no deduction has been claimed by another person under paragraph (a), (c) or (d),
there shall be allowed, under sub-paragraph (A) or (B) but not both, in respect of —
(A)
each such dependant who was not less than 55 years of age and whose income was not more than $4,000 in that year —
(AA)
a deduction of $7,000, where the dependant was living with him in the same household; or
(AB)
a deduction of $4,500, where the dependant was not living with him in the same household but in respect of whom a sum of not less than $2,000, or such lower sum as the Comptroller may determine, was incurred in that year by the individual in maintaining the dependant; or
(B)
each such dependant who was incapacitated by reason of physical or mental infirmity —
(BA)
a deduction of $11,000, where the dependant was living with him in the same household; or
(BB)
a deduction of $8,000, where the dependant was not living with him in the same household but in respect of whom a sum of not less than $2,000, or such lower sum as the Comptroller may determine, was incurred in that year by the individual in maintaining the dependant:
Provided that a deduction under this paragraph in respect of any one dependant shall be allowed to one individual only and no individual may obtain a deduction under this paragraph for more than 2 dependants, and where more than one individual claims a deduction in respect of the same dependant, a deduction shall be allowed to such claimant as the individuals may agree or, failing such agreement, to such claimant as determined by the Comptroller whose decision shall be final;
Deduction for maintenance for handicapped siblings
(j)
maintained any dependant living in Singapore —
(i)
who is his or his spouse’s brother or sister;
(ii)
who was incapacitated by reason of physical or mental infirmity;
(iii)
[Deleted by Act 29 of 2010]
(iv)
in respect of whom no deduction has been claimed by another person under paragraph (a), (c), (d) or (e); and
(v)
who was living with him in the same household or in respect of whom a sum of not less than $2,000, or such lower sum as the Comptroller may determine, was incurred in that year by the individual in maintaining the dependant,
there shall be allowed in respect of each such dependant a deduction of $3,500; and where more than one individual is entitled to claim a deduction in respect of the same dependant, the deduction shall be apportioned in such manner as appears to the Comptroller to be reasonable;
Deduction for course fees
(k)
had attended any course of study, seminar or conference for the purpose of gaining an approved academic, professional or vocational qualification, or had attended such other approved course, seminar or conference as is related to his trade, business, profession, vocation or employment, there shall be allowed a deduction of the amount incurred by him in that year on the fees for such course, seminar or conference (including examination, tuition and registration fees), subject to subsection (12B); but no deduction shall be allowed under this paragraph in respect of any sum which has been allowed under subsection (12A) or section 14;
Deduction for operationally ready national servicemen
(l)
[Deleted by Act 7 of 2007]
(m)
was the wife or widow of an operationally ready national serviceman and was a citizen of Singapore who had not made a claim under paragraph (n), there shall be allowed a deduction of $750 subject to the following provisions:
(i)
the marriage to such national serviceman had not been dissolved by divorce or annulment at the end of the basis period for that year of assessment;
(ii)
where the wife of such national serviceman dies during the basis period for that year of assessment, her executor shall not be entitled to a deduction under this paragraph if such national serviceman remarries during that basis period;
(iii)
where such national serviceman has more than one wife, the deduction under this paragraph in respect of such national serviceman shall be allowed to any one wife as such national serviceman may nominate;
(iv)
where such national serviceman has more than one widow, only the widow who was nominated under sub-paragraph (iii) shall be allowed a deduction under this paragraph;
(v)
no deduction under this paragraph shall be allowed to a wife of such national serviceman who is not entitled to a deduction under subsection (2A) or (2B) for that year of assessment; and
(vi)
where such national serviceman dies during the basis period for any year of assessment for which he is not entitled to a deduction under subsection (2A) or (2B), no deduction under this paragraph shall be allowed to his widow for that year of assessment;
(n)
was a parent of an operationally ready national serviceman and was a citizen of Singapore who had not made a claim under paragraph (m) or subsection (2A) or (2B), there shall be allowed a deduction of $750 subject to the following provisions:
(i)
such national serviceman is a legitimate child, step-child or child adopted under any written law relating to the adoption of children;
(ii)
where more than 2 parents claim the deduction under this paragraph in respect of such national serviceman, the deduction in respect of such national serviceman shall be allowed to any 2 parents as such national serviceman may nominate;
(iii)
where such national serviceman has died, his parents shall continue to be allowed a deduction under this paragraph, except that where he dies during the basis period for any year of assessment for which he is not entitled to a deduction under subsection (2A) or (2B), his parents shall not be allowed a deduction under this paragraph for that year of assessment;
(iv)
where a parent has more than one child who is an operationally ready national serviceman, the deduction under this paragraph shall be allowed to the parent in respect of only one such national serviceman; and
(v)
no deduction under this paragraph shall be allowed to a parent of an operationally ready national serviceman who is not entitled to a deduction under subsection (2A) or (2B) for that year of assessment;
Deduction for contributions under Supplementary Retirement Scheme
(o)
has contributed by himself or by his employer on his behalf to an SRS account with an SRS operator, there shall be allowed a deduction of the amount of such contribution up to the amount of the SRS contribution cap applicable to him as determined in accordance with regulations made under section 10L(11), except that no deduction shall be allowed if —
(i)
his SRS account is suspended as at 31st December of the year immediately preceding the year of assessment under regulations made under section 10L; or
(ii)
the amount of such contribution is withdrawn from his SRS account within the year immediately preceding the year of assessment:
Provided that where an SRS member is an NOR individual who has elected for tax exemption under section 13N(1) for the year of assessment, no deduction shall exceed the contributions to the SRS account in respect of his apportioned employment income for the year immediately preceding the year of assessment;
Deduction for grandparent caregiver
(p)
was a married woman, widow or divorcee whose parent or grandparent, or parent or grandparent of her husband or of her previous husband —
(i)
was living in Singapore;
(ii)
was looking after any of her children who is a citizen of Singapore and is 12 years old and below at any time during the year preceding the year of assessment; and
(iii)
was not carrying on any trade, business, profession, vocation or employment in that year,
there shall be allowed against her earned income a deduction of $3,000 in respect of one such parent or grandparent only:
Provided that a deduction under this paragraph in respect of that parent or grandparent shall be allowed to one woman only and where more than one woman claims a deduction under this paragraph in respect of the same parent or grandparent, a deduction shall be allowed to such claimant as the women may agree or, failing such agreement, to such claimant as determined by the Comptroller whose decision shall be final, and in this paragraph, “children” has the same meaning as “child” in the Fifth Schedule;
Deduction for voluntary contribution to medisave account
(q)
has made a voluntary contribution to the Central Provident Fund up to the amount allowable under the Central Provident Fund Act and has directed an amount of such contribution that is within the medisave contribution ceiling prevailing at the time when the contribution was made, to be paid to his medisave account maintained under the Central Provident Fund Act (referred to in this paragraph as relevant contribution), there shall be allowed a deduction of the amount equal to
where A
is the amount of relevant contribution; and
B
is the amount of relevant contribution that is allowed a deduction under paragraph (h).
(2A)  In the case of an individual resident in Singapore in the year of assessment who was an operationally ready national serviceman and who —
(a)
had performed operationally ready national service during the relevant period; and
(b)
is certified by the proper authority as being entitled to the deduction under this subsection,
there shall be allowed —
(i)
a deduction of $3,000 if the individual is not a NS key command and staff appointment holder at any time during the relevant period; or
(ii)
a deduction of $5,000 if the individual is a NS key command and staff appointment holder at any time during the relevant period.
(2B)  In the case of an individual resident in Singapore in the year of assessment who was an operationally ready national serviceman and who —
(a)
had not performed operationally ready national service during the relevant period; and
(b)
is certified by the proper authority as being entitled to the deduction under this subsection,
there shall be allowed —
(i)
a deduction of $1,500 if the individual is not a NS key command and staff appointment holder at any time during the relevant period; or
(ii)
a deduction of $3,500 if the individual is a NS key command and staff appointment holder at any time during the relevant period.
(3)  In the case of an individual resident in Singapore in the year of assessment who, in the year preceding the year of assessment was a citizen or permanent resident of Singapore and has paid money in accordance with section 18 of the Central Provident Fund Act (Cap. 36) to his spouse’s, his sibling’s, his parent’s, his parent-in-law’s, his grandparent’s or his grandparent-in-law’s retirement account or special account or 2 or more of those accounts, there shall be allowed for that year of assessment, a deduction of the lower of —
(a)
the amount of such payment or (as the case may be) the total amount of all such payments but subject to the maximum amount by which each account may be topped-up in accordance with regulations made under the Central Provident Fund Act; and
(b)
$7,000,
except that —
(i)
no payment made to his spouse’s or his sibling’s retirement account or special account shall be allowed as a deduction if the income of that spouse or sibling, being one who at the time of such payment is not incapacitated by reason of physical or mental infirmity, exceeds $4,000 in the year preceding the year of payment; and
(ii)
a payment to a retirement account that is a prescribed payment shall not be allowed as a deduction.
(3A)  In the case of an individual resident in Singapore in the year of assessment who, in the year preceding the year of assessment, was a citizen or permanent resident of Singapore and who, or whose employer on his behalf, has paid money to his retirement account or special account in accordance with section 18 of the Central Provident Fund Act, there shall be allowed for that year of assessment, a deduction of the lower of —
(a)
the amount of such payment or (as the case may be) the total amount of all such payments but subject to the maximum amount by which the account may be topped-up in accordance with regulations made under the Central Provident Fund Act; and
(b)
$7,000,
except that a payment to a retirement account that is a prescribed payment shall not be allowed as a deduction.
(4)  [Deleted by Act 22 of 2011]
(5)  For the purposes of subsections (3) and (3A), a claim for deduction shall only be granted if the claim contains such particulars and is supported by such proof as the Comptroller may require.
(6)  Where in any year an individual has made contributions to the Central Provident Fund in respect of additional wages paid to him in that year, no deduction shall be allowed for any contributions in respect of that part of his additional wages which exceeds the specified amount paid to him in that year.
(7)  Where in any year an individual is employed by 2 or more employers and the employers are related to each other within the meaning of section 10C(9), subsection (6) shall apply as if all the ordinary and additional wages from those related employers were paid by one employer.
(8)  Subsections (6) and (7) shall apply, with the necessary modifications, to contributions made by an individual to an approved pension or provident fund as if those contributions were contributions made to the Central Provident Fund; except that subsection (6) shall only apply to an approved pension or provident fund designated by the Minister for this purpose.
(9)  Where in any year an individual has made contributions to the Central Provident Fund or to a pension or provident fund designated under subsection (8), in addition to any other approved pension or provident fund, no deduction shall be allowed in respect of the whole of the contributions made to that approved pension or provident fund.
(10)  For the purposes of subsection (2)(g), where in any year an individual has made contributions (not being contributions under section 7(2) of the Central Provident Fund Act) to the Central Provident Fund in respect of overseas ordinary wages or overseas additional wages paid to him by any relevant employer in that year, no deduction shall be allowed for any contributions in respect of overseas ordinary wages or overseas additional wages arising from sources outside Singapore.
(11)  In the case of a woman resident in Singapore who, in the year immediately preceding the year of assessment, is —
(a)
living with her husband;
(b)
married and her husband is not resident in Singapore; or
(c)
married but separated from her husband, a divorcee or a widow and who, in the year immediately preceding the year of assessment, has any unmarried child or children living with her in the same household in Singapore in respect of whom she may be allowed a deduction under subsection (2)(e),
there shall be allowed a deduction against her earned income equal to twice the amount of levy imposed under the Employment of Foreign Manpower Act (Cap. 91A) (excluding any amount paid by way of penalty) and paid in the year immediately preceding the year of assessment in respect of one domestic servant employed by her or her husband.
(12)  Where an individual has commenced a new trade, business, profession, vocation or employment within 2 years of assessment from the year of assessment relating to the year in which he completed any course of study or attended any seminar or conference on or after 1st January 2003 (other than those referred to in subsections (2)(k) and (12A) or where a deduction in respect of which has been allowed under section 14) which is related to the new trade, business, profession, vocation or employment, there shall be allowed to him on due claim a deduction of the amount incurred by him on the fees for such course, seminar or conference (including examination, tuition and registration fees), subject to subsection (12B) and the following conditions:
(a)
the individual is resident in Singapore in the year of assessment for which he makes the claim;
(b)
the claim is made within 2 years of assessment from the year of assessment relating to the year in which he completed the course or attended the seminar or conference; and
(c)
the claim is made in the year of assessment relating to the year in which he commences the new trade, business, profession, vocation or employment or in the year of assessment immediately following that year of assessment.
[21/2003; 34/2008]
(12A)  Where an individual has incurred in any year an amount on the fees (including examination, tuition and registration fees) of any course of study completed on or after 1st January 2008 or any seminar or conference attended on or after 1st January 2008 for the purpose of gaining an approved academic, professional or vocational qualification, there shall be allowed to him on due claim a deduction in respect of those fees in a year of assessment subsequent to the year in which the fees were incurred, being —
(a)
the first such year of assessment in which the assessable income of the individual exceeds $22,000; or
(b)
the second subsequent year of assessment from the year of assessment relating to the year in which he completed the course or attended the seminar or conference for which the fees were incurred,
whichever is the earlier, subject to subsection (12B) and the following conditions:
(i)
the individual is resident in Singapore in the year of assessment for which he makes the claim; and
(ii)
no deduction of such amount has been allowed under subsection (2)(k) or section 14.
(12B)  The total amount of deduction in respect of fees allowed to an individual for any year of assessment in respect of one or more courses of study, seminars or conferences under subsections (2)(k), (12) and (12A) shall not exceed $5,500.
(13)  In this section —
“additional wages” has the same meaning as in the Central Provident Fund Act;
“apportioned employment income” has the same meaning as in section 13N(7);
“approved” means approved by the Minister or such person as he may appoint;
“medisave contribution ceiling”, in relation to an individual, means the maximum amount directed by the Minister under section 13(6) of the Central Provident Fund Act;
“NOR individual” has the same meaning as in section 13N(7);
“NS key command and staff appointment holder” means a person appointed as such by the proper authority;
“operationally ready national serviceman” means any person who has completed national service under the Enlistment Act (Cap. 93) or been deemed to have completed such service by the proper authority;
“ordinary wages” has the same meaning as “ordinary wages for the month” in the Central Provident Fund Act;
“overseas additional wages”, “overseas ordinary wages”, “overseas total wages”, “relevant employer” and “specified amount” have the same meanings as in section 10C(12);
“proper authority” means such person as the Minister may appoint;
“relevant period”, in relation to any year of assessment, means the period beginning from 1st April of the year immediately preceding the year of assessment and ending on 31st March of the subsequent year;
“total wages”, in relation to any year, means the total of the ordinary and additional wages in that year received by an employee;
“year” means any year from 1st January to 31st December.