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Income Tax Act (Chapter 134) 1985 Revised Edition - Singapore Full Text of Income Tax Act (Chapter 134) 1985 Revised Edition According to the s. 51 of this Act, a married woman living with her husband may choose to be taxable in her own name on her income. It also provides for tax incentives for working women for their children (a legitimate child, a step child or a legally adopted child and unmarried child who are under 16 years old).Enhanced Child Relief is applicable to all married women who possess minimum educational qualifications of 3 GCE 'O' level passes or equivalent (in one sitting). Such women are eligible to claim Enhanced Child Relief (ECR), if they are taxed separately or are living separately from their husbands, or are divorced women or widowed. Tax relief is also granted for working mothers who employ a foreign domestic maid, which is equal to twice the annual foreign maid levy paid. This is applicable to a married woman who has elected separate tax assessment, or whose husband is not a resident in Singapore, and for women who are separated, divorced or widowed and living with an unmarried child for whom she can claim child relief. This tax relief is given for one domestic maid employed by her or her husband. There are also tax rebates for parents with newborn 2nd, 3rd and 4th children. |
