Singapore legislation
Clause 45
Clause 45
Amendment of section 39
(1)
Section 39(2) of the principal Act is amended —
by deleting “$3,500” in paragraph (d)(A) and (B) and substituting in each case “$5,500”;
by deleting “$3,500” in the proviso to paragraph (d) and substituting “$5,500”;
by deleting the proviso to paragraph (e) and substituting the following proviso:“Provided that in the case of any unmarried child incapacitated by reason of physical or mental infirmity and in respect of whom —
a deduction is allowable under paragraph 1 of the Fifth Schedule, the deduction shall be increased to $5,500 (for the year of assessment 2009, 2010, 2011, 2012, 2013 or 2014) or $7,500 (for the year of assessment 2015 or a subsequent year of assessment); or
no deduction is allowable under the Fifth Schedule, there shall be allowed a deduction of $5,500 (for the year of assessment 2009, 2010, 2011, 2012, 2013 or 2014) or $7,500 (for the year of assessment 2015 or a subsequent year of assessment);”;
by deleting the words “or 36% (for the year of assessment 2012 or a subsequent year of assessment)” in paragraph (h) and substituting the words “, 36% (for the year of assessment 2012, 2013, 2014 or 2015) or 37% (for the year of assessment 2016 or a subsequent year of assessment);
by deleting the words “or $30,600 (for the year of assessment 2012 or a subsequent year of assessment)” wherever they appear in paragraph (h) and substituting in each case the words “, $30,600 (for the year of assessment 2012, 2013, 2014 or 2015) or $31,450 (for the year of assessment 2016 or a subsequent year of assessment);
by deleting “$7,000” in paragraph (i)(A)(AA) and substituting “$9,000”;
by deleting “$4,500” in paragraph (i)(A)(AB) and substituting “$5,500”;
by deleting “$11,000” in paragraph (i)(B)(BA) and substituting “$14,000”;
by deleting “$8,000” in paragraph (i)(B)(BB) and substituting “$10,000”;
by deleting the proviso to paragraph (i) and substituting the following proviso:“Provided that —
no individual may obtain a deduction under this paragraph for more than 2 dependants; and
where more than one individual claims a deduction under this paragraph in respect of the same dependant —
(IIA)the deduction shall be apportioned between the claimants in such proportions as they may agree or, failing such agreement, the deduction shall be apportioned equally between all the claimants; and
(IIB)where at least one of the claimants was living with the dependant in the same household in the year immediately preceding the year of assessment, the amount of deduction to be apportioned between the claimants shall be the amount set out in sub‑paragraph (A)(AA) or (B)(BA), as the case may be;”; and
by deleting “$3,500” in paragraph (j) and substituting “$5,500”.
(2)
Subsection (1)(a), (b), (f), (g), (h), (i), (j) and (k) shall have effect for the year of assessment 2015 and subsequent years of assessment.