Singapore legislation
Clause 10
Clause 10
Amendment of section 42A
(1)
In the Income Tax Act 1947, in section 42A, replace subsection (12C) with —“(12C) In subsection (12A), “stillborn child” means —
a child that —
has issued from the child’s mother after the twenty‑eighth week of pregnancy and before 29 May 2022; and
did not show any sign of life at any time after being completely expelled from the mother; (b)a child that —
has issued from the child’s mother after the twenty‑second week of pregnancy and on or after 29 May 2022 but before the date of commencement of section 2(c) of the Stillbirths and Births (Miscellaneous Amendments) Act 2023; and
did not show any sign of life at any time after being completely expelled or extracted from the mother; or (c)a stillborn child as defined in section 2(1) of the Registration of Births and Deaths Act 2021 that issues from the child’s mother on or after the date of commencement of section 2(c) of the Stillbirths and Births (Miscellaneous Amendments) Act 2023.”.
(2)
Subsection (1) has effect for the year of assessment 2025 and subsequent years of assessment.