8.—(1) For the purposes of regulations 5(2)(b), 6(1)(f), (g) and (j), (2)(a) and (5), 7(2)(c) and (f), (3)(a)(ii) and (6) and 7A(2)(f) and (k), (3)(a)(ii) and (6) and the Second Schedule, a member’s declared income for a relevant year before 2020 is —
(a)
where the member has not previously received any notice of assessment from the Comptroller and has not declared his or her income in accordance with paragraph (2), deemed to be $9,000; or
(b)
in any other case, the member’s self‑employment income declared in accordance with paragraph (2).
[S 889/2019 wef 01/01/2020]
(1A) For the purposes of regulations 5(2)(b), 6(1)(f), (g) and (j), (2)(a) and (5) and 7A(2)(f) and (k), (3)(a)(ii) and (6) and the Second Schedule, a member’s declared income for the relevant year 2020, 2021 or 2022 is the member’s self-employment income declared in accordance with paragraph (2).
[S 889/2019 wef 01/01/2020]
[S 1028/2022 wef 01/01/2023]
(2) For the purposes of paragraphs (1) and (1A) and regulations 6(1)(f), 7(2)(c) and 7A(2)(f), a member must declare the member’s self‑employment income —
(a)
to the Comptroller, on or before 31 December of the second year following the relevant year in the form and manner required by the Comptroller; or
(b)
to the Board, if the member is not required to declare the member’s self‑employment income to the Comptroller, on or before 31 December of the second year following the relevant year in the form and manner required by the Board.
[S 889/2019 wef 01/01/2020]
(3) For the purposes of regulations 5(2)(b), 6(1)(f)(ii), (g)(iii) and (j)(iv) and (v) and (2)(a) and 7B(2)(f) and (k) and (3)(a)(ii) and the Second Schedule, a member’s notified income for the relevant year 2023 or any subsequent relevant year is the member’s self-employment income for that year that is notified by the Comptroller to the Board.