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);
“assessable income” has the same meaning as in section 37(1) of the Income Tax Act (Cap. 134);
“average monthly wage” means the average amount of wages received by an employee in a month;
“benefit” means any cash payment or relevant contribution;
“birthday month”, in relation to a member, means the month in which the anniversary of the member’s date of birth falls;
“cash payment”, “eligible member”, “relevant contribution” and “Scheme” have the same meanings as in section 57A of the Act;
“category 1 dual status eligible member” means a dual status eligible member who satisfies the requirement under regulation 4A(1)(d)(i)(A)(AA)(II) or (AB)(III) or (ii)(A)(AA)(II) or (AB)(III) or 4B(1)(e)(i)(C);
“category 1 employed eligible member” means an employed eligible member who satisfies the requirement under regulation 3(1)(d)(i)(B) or (ii)(C);
“category 1 self-employed eligible member” means a self-employed eligible member who satisfies the requirement under regulation 4(1)(d)(i) or (ii)(A)(AB) or (B)(BC);
“category 2 dual status eligible member” means a dual status eligible member who satisfies the requirement under regulation 4A(1)(d)(i)(A)(AA)(I) or (AB)(II) or (ii)(A)(AA)(I) or (AB)(II) or 4B(1)(e)(i)(B), but is not a category 1 dual status eligible member;
“category 2 employed eligible member” means an employed eligible member who satisfies the requirement under regulation 3(1)(d)(i)(A) or (ii)(B), but is not a category 1 employed eligible member;
“category 2 self-employed eligible member” means a self-employed eligible member who satisfies the requirement under regulation 4(1)(d)(ii)(A)(AA) or (B)(BB), but is not a category 1 self-employed eligible member;
“category 3 dual status eligible member” means a dual status eligible member who satisfies the requirement under regulation 4A(1)(d)(i)(A)(AB)(I) or (ii)(A)(AB)(I) or 4B(1)(e)(i)(A), but is not a category 1 dual status eligible member or category 2 dual status eligible member;
“category 3 employed eligible member” means an employed eligible member who satisfies the requirement under regulation 3(1)(d)(ii)(A), but is not a category 1 employed eligible member or category 2 employed eligible member;
“category 3 self-employed eligible member” means a self-employed eligible member who satisfies the requirement under regulation 4(1)(d)(ii)(B)(BA), but is not a category 1 self-employed eligible member or category 2 self-employed eligible member;
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act and includes a Deputy Comptroller or an Assistant Comptroller so appointed;
“declared income”, in relation to a self‑employed person or dual status worker, means —
(a)
where the person or worker has not previously received any notice of assessment from the Comptroller and has not declared his income in accordance with regulation 4BA, the sum of $9,000; or
(b)
in any other case, the income of the person or worker declared in accordance with regulation 4BA;
[S 385/2014 wef 31/05/2014]
“dual status eligible member” means an eligible member who satisfies the requirement under regulation 4A(1)(d) or 4B(1)(e), as the case may be;
[S 385/2014 wef 31/05/2014]
“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;
“employed eligible member” means an eligible member who satisfies the requirement under regulation 3(1)(d);
[S 385/2014 wef 31/05/2014]
“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;
“quarter” means a period of 3 consecutive months in a year;
“relevant quarter” means a quarter in a relevant year ending on the last day of March, June, September or December, in respect of which a member’s eligibility to receive any benefit under the Scheme is assessed;
“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 satisfies the requirement under regulation 4(1)(d);
[S 385/2014 wef 31/05/2014]
“self-employed person” has the same meaning as in regulation 2(1) of the Central Provident Fund (Self-Employed Persons) Regulations (Rg 25);
“specified date” means —
(a)
if the relevant year is 2007, 2008, 2009, 2010, 2011, 2012 or 2013, 31st May 2016; or
(b)
if the relevant year is 2014 or any subsequent year, 31st December of the second year following the relevant year;
[S 385/2014 wef 31/05/2014]
“specified member” means a person who is attending, or has attended, any school —
(a)
which is or was specified in Part II of the Schedule to the Education Endowment and Savings Schemes (Edusave Pupils Fund) Regulations (Cap. 87A, Rg 1); or
(b)
which was listed under the category “Special Education Schools” in the Schedule to the revoked Education Endowment Scheme (Prescribed Schools) Regulations (Cap. 87A, Rg 1).