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In force2024 Revised Edition
Contents

Part · Ascertainment of Income

11G. Further deduction for payment of salary on account of maternity leave

Where an employer makes payment of salary on account of any written law relating to maternity leave to any of its female employees who is a member of the Employee Trust established by section 6 of the

Employee Trust Act (Chapter 167), there shall be allowed a further deduction of the amount of that salary in addition to the deduction allowed under section 11:

Provided that the allowance under this section shall be restricted to an amount not exceeding the amount of salary of an employee for more than 15 weeks.

Report

Part

Ascertainment of Statutory Income

Part

Ascertainment of Assessable Income

Part

Ascertainment of Chargeable Income and Personal Reliefs

Part 8

Part 9

Part

Returns

Part

Assessments

Part

Reviews and Appeals

Part

Collection, Recovery and Repayment of Tax

Part

Offences and Penalties

Schedules