Disability deduction: resident individuals with an authorised medical certificate may claim statutory deductions during certificate validity. A resident individual who is a person with disability may claim a statutory deduction from total income, with higher relief for a person with severe ... Summary
Disability deduction: resident individuals with an authorised medical certificate may claim statutory deductions during certificate validity.
A resident individual who is a person with disability may claim a statutory deduction from total income, with higher relief for a person with severe disability and lower relief for a person with disability, provided the individual obtains a prescribed medical authority certificate. The deduction is allowed only during the period of validity of that certificate and is subject to the residency and certification conditions set out in the provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.