Clause 53

in paragraph 5(1A), after “a child”, insert “(X)”; (b)in paragraph 5(1A)(b), replace “the child” with “X”;

in paragraph 5(1A), before “the following deductions”, insert “and sub‑paragraph (1AA) applies, then”;

in paragraph 5(1A), replace sub‑paragraphs (c), (d) and (e) with — “(c)if X is the first eligible child 15% of her earned income; (d)if X is the second eligible child 20% of her earned income; (e)if X is the third eligible child or a subsequent eligible child 25% of her earned income.”;

in paragraph 5, after sub‑paragraph (1A), insert —“(1AA) For the purpose of sub‑paragraph (1A), the date mentioned in sub‑paragraph (a), (b), (c), (d) or (e) (whichever is applicable) must be on or before 31 December 2023:

if X is born to the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be), on or after the date of their marriage — the date of X’s birth;

if X is born to the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be), before the date of their marriage — the date of the marriage; (c)if X is a stepchild of the married woman, divorcee or widow — the date of X’s birth; (d)if X is adopted by the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be) in accordance with any written law relating to the adoption of children — the date of X’s adoption as specified in the adoption order; (e)if X is not a citizen of Singapore by birth — the date that X becomes a citizen of Singapore.(1AB) Where a married woman, divorcee or widow maintained, in a year immediately preceding any year of assessment (being the year of assessment 2025 or any subsequent year of assessment), a child (Y) who —

is a citizen of Singapore as at 31 December of that year; or

if Y died in that year, was a citizen of Singapore on the date of his or her death, and sub‑paragraph (1AC) applies, then the following deductions are, without affecting any deduction allowable under paragraph 1 or proviso (v) to section 39(2)(e), allowable for that year of assessment to her only: (c)if Y is the first eligible child $8,000; (d)if Y is the second eligible child $10,000; (e)if Y is the third eligible child or a subsequent eligible child $12,000.(1AC) For the purpose of sub-paragraph (1AB), the date mentioned in sub‑paragraph (a), (b), (c), (d) or (e) (whichever is applicable) must be on or after 1 January 2024:

if Y is born to the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be), on or after the date of their marriage — the date of Y’s birth;

if Y is born to the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be), before the date of their marriage — the date of the marriage;

if Y is a stepchild of the married woman, divorcee or widow — the date of Y’s birth;

if Y is adopted by the married woman, divorcee or widow and her husband, former husband or deceased husband (as the case may be) in accordance with any written law relating to the adoption of children — the date of Y’s adoption as specified in the adoption order; (e)if Y is not a citizen of Singapore by birth — the date that Y becomes a citizen of Singapore.”;

in paragraph 5(1B) and (3), replace “sub‑paragraph (1A)” with “sub‑paragraphs (1A) and (1AB)”;

in paragraph 5(2), after “sub‑paragraph (1A)”, insert “or (1AB)”; and

in paragraph 6(2), after “and 5(1A)”, insert “or (1AB)”.