Definitions
2.—(1)  In these Regulations, unless the context otherwise requires —
“annual value” has the same meaning as in section 2 of the Property Tax Act (Cap. 254);
“average monthly wage” means the average amount of wages received by an employee in a month;
“benefit” means any cash payment or relevant contribution;
“cash payment”, “eligible member”, “relevant contribution” and “Scheme” have the same meanings as in section 57A of the Act;
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act (Cap. 134) and includes a Deputy Comptroller or an Assistant Comptroller so appointed;
[S 502/2011 wef 31/08/2011]
“declared income” means ―
(a)in the case of a self–employed person or dual status worker who has not previously received any notice of assessment from the Comptroller ―
(i)the income of the person or worker, as declared by the person or worker to the Comptroller or to the Board (if the person or worker is not required to declare his income to the Comptroller), in such form and manner as the Comptroller or the Board (as the case may be) may require; or
(ii)where the self–employed person or dual status worker did not make any declaration referred to in sub–paragraph (i), the sum of $9,000; or
(b)in the case of any other self–employed person or dual status worker, the income of the person or worker as declared by the person or worker to the Comptroller or to the Board (if the person or worker is not required to declare his income to the Comptroller), in such form and manner as the Comptroller or the Board (as the case may be) may require;
[S 502/2011 wef 31/08/2011]
“dual status eligible member” means an eligible member who is a dual status worker at the time his eligibility to receive any benefit under the Scheme is assessed;
[S 351/2010 wef 30/06/2010]
“dual status worker” means any person who alternates between being an employee and a self-employed person, or who is concurrently an employee and a self-employed person;
[S 351/2010 wef 30/06/2010]
“employed eligible member” means an eligible member who is an employee at the time his eligibility to receive any benefit under the Scheme is assessed;
“income”, in relation to a self–employed person or dual status worker, means the income of the self–employed person or dual status worker derived from Singapore or received from outside Singapore, in respect of any trade, business, profession or vocation as a self–employed person;
[S 502/2011 wef 31/08/2011]
“relevant year” means the year in respect of which a member’s eligibility to receive any benefit under the Scheme is assessed;
“self-employed eligible member” means an eligible member who is a self-employed person at the time his eligibility to receive any benefit under the Scheme is assessed;
[S 502/2011 wef 31/08/2011]
“self-employed person” has the same meaning as in regulation 2(1) of the Central Provident Fund (Self-Employed Persons) Regulations (Rg 25).
[S 502/2011 wef 31/08/2011]