Clause 25

by deleting the words “(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)” wherever they appear in subsection (2)(h) (including the proviso) and substituting in each case the words “(for the year of assessment 2012, 2013, 2014 or 2015), $31,450 (for the year of assessment 2016) or $37,740 (for the year of assessment 2017 or a subsequent year of assessment)”;

by deleting the words “that is within the medisave contribution ceiling prevailing at the time when the contribution was made, to be paid to his medisave account maintained under the Central Provident Fund Act” in subsection (2)(q) and substituting the words “that, together with the balance in the individual’s medisave account maintained under the Central Provident Fund Act, is within the basic healthcare sum prevailing at the time when the contribution was made, to be paid to the individual’s medisave account”;

by inserting, immediately after subsection (3A), the following subsections:“(4) For any year of assessment, an individual may only be the subject of a claim or claims for the individual’s maintenance under one dependant provision; and if claims are made under more than one dependant provision, then, subject to any priority given to any claim in the applicable dependant provision, the deduction is to be allowed to the claimant or claimants (as the case may be) under only one of those dependant provisions, being —

the dependant provision that all the claimants have agreed on; or

if the claimants are unable to agree on a dependant provision, the dependant provision determined by the Comptroller.(4A) In subsection (4), “dependant provision” means paragraph (a), (c), (d), (e), (i) or (j) of subsection (2).(4B) Despite subsection (4), for any year of assessment, an individual may be the subject of claims for the individual’s maintenance under paragraphs (a), (c) and (d) of subsection (2), or any 2 of those paragraphs.”; and

by deleting the definition of “medisave contribution ceiling” in subsection (13) and substituting the following definition:“ “basic healthcare sum”, in relation to an individual, means the maximum amount directed by the Minister under section 13(6) of the Central Provident Fund Act;”.