Singapore legislation

Clause 10

Amendment of section 39

Section 39 (2) of the principal Act is amended —

(a)

by inserting, immediately after paragraph (c), the following paragraph:“(ca)maintained a spouse or previous spouse, as the case may be —

(i)

who was incapacitated by reason of physical or mental infirmity;

(ii)

whose income was not more than $1,500 in that year; and

(iii)

in respect of whom no deduction has been claimed by another person under paragraph (f) or (g),there shall be allowed in respect of —

(iv)

such spouse a deduction of $3,500; or

(v)

such spouse from whom he was separated by an order of court or deed of separation, a deduction of the amount of payments made in accordance with such order or deed or $3,500, whichever is the less; or

(vi)

such previous spouse whose marriage with him has been dissolved by any court of competent jurisdiction, a deduction of the amount of alimony paid to the previous spouse or $3,500, whichever is the less:Provided that the total deductions allowed to the individual under this paragraph and paragraph (a), (b) or (c) shall not exceed $3,500.”;

(b)

by deleting “15%” in the sixth line of paragraph (ea) and substituting “16 1/2%”;

(c)

by deleting “$10,800” wherever it appears in paragraph (ea) and substituting in each case “$11,880”;

(d)

by inserting, immediately after the word “Singapore” in the second line of paragraph (f), the words “or living in a hospital or nursing home in Singapore if a registered medical practitioner certifies that the hospitalisation or nursing care is necessary,”; and

(e)

by inserting, immediately after the word “Singapore” in the second line of paragraph (g), the words “or living in a hospital or nursing home in Singapore if a registered medical practitioner certifies that the hospitalisation or nursing care is necessary”.

Read in full context — Income Tax (Amendment) Bill →