Deduction for dependent with severe disability increased, raising the allowable limit and applying from the specified assessment year. The amendment raises the allowable deduction ceiling for maintenance and medical treatment of a dependant who is a person with severe disability by substituting the higher-limit figure in the proviso to subsection (1) with an increased amount, while preserving existing deductions for other dependants and continuing coverage for expenditures, training, rehabilitation, and approved insurance or maintenance scheme payments. The change takes effect from 1 April 2010 and applies to the assessment year beginning thereafter, subject to the existing qualifying conditions and scheme-approval requirements.
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Deduction for dependent with severe disability increased, raising the allowable limit and applying from the specified assessment year.
The amendment raises the allowable deduction ceiling for maintenance and medical treatment of a dependant who is a person with severe disability by substituting the higher-limit figure in the proviso to subsection (1) with an increased amount, while preserving existing deductions for other dependants and continuing coverage for expenditures, training, rehabilitation, and approved insurance or maintenance scheme payments. The change takes effect from 1 April 2010 and applies to the assessment year beginning thereafter, subject to the existing qualifying conditions and scheme-approval requirements.
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