In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Ascertainment of Chargeable Income and Personal Reliefs
Income Tax Act · 2024 Revised Edition · Part · Ascertainment of Chargeable Income and Personal Reliefs
Official textFrom Attorney General's Chambers, unchanged
The chargeable income of any person for any year of assessment shall be the remainder of his assessable income for that year after the deductions allowed in this Part have been made.
year of assessment
“year of assessment” means the period of 12 months commencing on the 1st day of January 1950 and each subsequent period of 12 months.
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