2.—(1) In these Regulations, unless the context otherwise requires —
“additional allowance” means the non-pensionable annual allowance, bonuses and other allowances payable to any Member of Parliament as a holder of that office at intervals of more than a month;
“allowance” means the allowance payable to an elected Member as a holder of that office;
“Comptroller” means the Comptroller of Income Tax appointed under section 3 of the Income Tax Act (Cap. 134) and includes a Deputy Comptroller or an Assistant Comptroller so appointed;
“elected Member”, “non-constituency Member” and “nominated Member” shall have the same meanings as in Article 39 (1)(a), (b) and (c) of the Constitution, respectively;
“honorarium” means the honorarium payable to a nominated Member or a non-constituency Member as a holder of that office;
“income” means the assessable income from any trade, business, profession or vocation other than from employment under a contract of service ascertained in accordance with section 37(1) of the Income Tax Act;
“Member of Parliament” means an elected Member, a non-constituency Member or a nominated Member;
“notice of assessment” means the notice of assessment of income by the Comptroller under section 72 of the Income Tax Act (Cap. 134);
[S 898/2018 wef 01/01/2019]
“notice of computation” means a notice of the amount of contributions payable by a self‑employed person, computed by the Board, and, if there has been a recomputation of the amount of contributions payable by the self‑employed person under regulation 6 or 7(6), includes a notice of that recomputed amount;
[S 898/2018 wef 01/01/2019]
“notice of contribution” means the notice of contribution issued under regulation 7(5);
[S 898/2018 wef 01/01/2019]
“relevant public officer” means a person who is or was on the pensionable establishment in any of the public services and continues to be eligible to receive medical benefits under the terms of his service from the Government upon his retirement, but does not include a person on the Medisave-cum-Subsidised Outpatient (MSO) Scheme as described in the Government Instruction Manual relating to medical benefits;
“relevant year” means the year in respect of which any contributions are payable under these Regulations;
“self-employed person” means any person, being a citizen or permanent resident of Singapore, who derives from Singapore or receives from outside Singapore income in respect of any trade, business, profession or vocation other than employment under a contract of service, and includes a Member of Parliament.
[S 146/2008 wef 28/03/2008]
(2) Despite section 2(1A)(b) of the Act, for the purposes of these Regulations, the anniversary of the date of birth of a person who is born on 29 February, in any year that is not a leap year, is deemed to be 28 February of that year.