Singapore legislation

Clause 34

Amendment of section 39

Section 39 of the principal Act is amended —

(a)

by deleting paragraph (a) of subsection (1);

(b)

by deleting paragraph (i) of subsection (2) and substituting the following paragraph:“(i)maintained any dependant living in Singapore —

(i)

who was his or his spouse’s parent, grandparent or great-grandparent;

(ii)

whose income was not more than $2,000 in that year; and

(iii)

in respect of whom no deduction has been claimed by another person under paragraph (a), (b), (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 —

(AA)a deduction of $5,000, where the dependant was living with him in the same household; or

(AB)a deduction of $3,500, 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 from maintaining himself by reason of physical or mental infirmity —

(BA)a deduction of $8,000, where the dependant was living with him in the same household; or

(BB)a deduction of $6,500, 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: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;”;

(c)

by deleting “$2,000” in the last line of subsection (2)(l)(i) and substituting “$3,000”;

(d)

by deleting “$1,000” in the last line of subsection (2)(l)(ii) and substituting “$1,500”;

(e)

by deleting “$500” in the 5th line of subsection (2)(m) and substituting “$750”; and

(f)

by deleting “$500” in the 4th line of subsection (2)(n) and substituting “$750”.

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