Singapore legislation

Clause 10

of Income Tax (Amendment) Bill

Clause 10

Amendment of section 14

Section 14(1) of the principal Act is amended —

(a)

by deleting the word “month” in the 1st line of paragraph (f) and substituting the words “calendar year”; and

(b)

by deleting the words “1% of the ordinary wages of the employee for that month or $60, whichever is the less,” in paragraph (f) and substituting the words “$1,500 for that year”.

Clause 10 — Income Tax (Amendment) Bill | laws.sg