Finance (Income Taxes) Bill · cl 4

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—(1) In the ITA, in section 13 —(a)in subsection (1)(zb), after “Early Childhood Development Centres Act 2017”, insert “or an early childhood development centre operated by or on behalf of the Government”;(b)in subsection (1)(zj)(ii)(B) and (iii)(B), replace “31 December 2026” with “31 December 2031”;(c)in subsection (1)(zj)(ii)(B)(BA) and (BB) and (iii)(B)(BA) and (BB), replace “1 January 2027” with “1 January 2032”;(d)in subsection (1), after paragraph (zr), insert —“(zra)any contribution to the Central Provident Fund in respect of an individual, and any cash payment to an individual, made on or after 1 May 2025 by the Government under the ComLink+ Package for Employment that is part of the public scheme known as the ComLink+ Progress Packages;”;(e)in subsection (16), after the definition of “deposit”, insert —“ “early childhood development centre” has the meaning given by section 2 of the Early Childhood Development Centres Act 2017;”; and(f)in subsection (16), after the definition of “national serviceman”, insert —“ “operate”, in relation to an early childhood development centre, has the meaning given by section 2 of the Early Childhood Development Centres Act 2017;”.(2) The amendments in subsection (1)(a), (e) and (f) apply for the year of assessment 2027 and each subsequent year of assessment.
In the ITA, in section 13 —(a)in subsection (1)(zb), after “Early Childhood Development Centres Act 2017”, insert “or an early childhood development centre operated by or on behalf of the Government”;(b)in subsection (1)(zj)(ii)(B) and (iii)(B), replace “31 December 2026” with “31 December 2031”;(c)in subsection (1)(zj)(ii)(B)(BA) and (BB) and (iii)(B)(BA) and (BB), replace “1 January 2027” with “1 January 2032”;(d)in subsection (1), after paragraph (zr), insert —“(zra)any contribution to the Central Provident Fund in respect of an individual, and any cash payment to an individual, made on or after 1 May 2025 by the Government under the ComLink+ Package for Employment that is part of the public scheme known as the ComLink+ Progress Packages;”;(e)in subsection (16), after the definition of “deposit”, insert —“ “early childhood development centre” has the meaning given by section 2 of the Early Childhood Development Centres Act 2017;”; and(f)in subsection (16), after the definition of “national serviceman”, insert —“ “operate”, in relation to an early childhood development centre, has the meaning given by section 2 of the Early Childhood Development Centres Act 2017;”.
The amendments in subsection (1)(a), (e) and (f) apply for the year of assessment 2027 and each subsequent year of assessment.

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cl 4Amendment of section 13

(1)

In the ITA, in section 13 —

(a)

in subsection (1)(zb), after “Early Childhood Development Centres Act 2017”, insert “or an early childhood development centre operated by or on behalf of the Government”;

(b)

in subsection (1)(zj)(ii)(B) and (iii)(B), replace “31 December 2026” with “31 December 2031”;

(c)

in subsection (1)(zj)(ii)(B)(BA) and (BB) and (iii)(B)(BA) and (BB), replace “1 January 2027” with “1 January 2032”;

(d)

in subsection (1), after paragraph (zr), insert —“(zra)any contribution to the Central Provident Fund in respect of an individual, and any cash payment to an individual, made on or after 1 May 2025 by the Government under the ComLink+ Package for Employment that is part of the public scheme known as the ComLink+ Progress Packages;”;

(e)

in subsection (16), after the definition of “deposit”, insert —“ “early childhood development centre” has the meaning given by section 2 of the Early Childhood Development Centres Act 2017;”; and

(f)

in subsection (16), after the definition of “national serviceman”, insert —“ “operate”, in relation to an early childhood development centre, has the meaning given by section 2 of the Early Childhood Development Centres Act 2017;”.

(2)

The amendments in subsection (1)(a), (e) and (f) apply for the year of assessment 2027 and each subsequent year of assessment.