Finance Bill 2020 - Amendment of section 45A(1) of ITA 1967
👉 Relief For Disabled Husband
👉 Relief For Disabled Husband
1. 有收入的女性已婚纳税人,当:
~ 丈夫没有收入来源
~ 丈夫没有总收入可以与太太的收入结合申报;或
~ 丈夫根据第 45(2)(b) 条文,选择联合报税【Joint assessment】
~ 她在申报个人所得税时,可以享有丈夫减免
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