On 19/06/2013,
you requested for the version in force on 19/06/2013
incorporating all amendments published on or before 19/06/2013.
The closest version currently available is that of 18/04/2013.
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) if the year of assessment is 2008 — | ||
(i) for the first, second and third child | $2,000; | |
(ii) for the fourth and fifth child if born before 1st August 1973 | $300; | |
(iii) for the fourth child if born on or after 1st January 1988 | $2,000; | |
(b) if the year of assessment is 2009 or a subsequent year of assessment — | ||
for each child | $4,000. | |
2. Subject to paragraphs 1(a)(iii) and 5(1)(a)(iv), no deduction shall be granted for the year of assessment 2008 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 immediately preceding the year of assessment exceeded —
(i)
if that year of assessment is 2008, the appropriate deduction otherwise allowable under paragraph 1(a);
(ii)
if that year of assessment is 2009, $2,000; or
[Act 29/2010 wef Y/A 2010 & Sub Ys/A]
(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.
[29/2010 wef Y/A 2010 & Sub Ys/A]
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 2008, 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) if that year of assessment is 2008 — | |
(i) first eligible child | 5% of her earned income; |
(ii) second eligible child | 15% of her earned income; |
(iii) third eligible child | 20% of her earned income; |
(iv) 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; |
(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 29 of 2012 wef Y/A 2012 & Sub Ys/A]
(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. |
[Act 29 of 2012 wef Y/A 2012 & Sub Ys/A]
(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.
[Act 29 of 2012 wef Y/A 2012 & Sub Ys/A]
(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.
[Act 29 of 2012 wef Y/A 2012 & Sub Ys/A]
6.—(1) The total deductions allowable to all individuals under paragraphs 1(a) and 5(1)(a) and proviso (A) to section 39(2)(e) in respect of the same child shall not exceed $25,000.
(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.
[Act 29 of 2012 wef Y/A 2012 & Sub Ys/A]
(3) For the purpose of sub-paragraphs (1) and (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 (1) or (2), is allowed under paragraph 5.
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 adopting 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.
[Act 34/2008, wef Y/A 2009 & Sub Ys/A]