Year of Assessment |
04/05+ |
05/06+ |
07/08+ |
08/09+ |
09+10 |
11+12 |
12+13 |
and |
onwards |
10+11 |
|
|
06/07+ |
|
|
|
|
|
|
|
|
|
|
$ |
$ |
$ |
$ |
$ |
$ |
$ |
Basic
allowance |
100,000 |
100,000 |
100,000 |
108,000 |
108,000 |
108,000 |
120,000 |
Married
person’s allowance |
200,000 |
200,000 |
200,000 |
216,000 |
216,000 |
216,000 |
240,000 |
Child
allowance |
|
|
|
|
|
|
|
|
For each of the 1st and 2nd child |
30,000 |
40,000 |
50,000 |
50,000 |
50,000 |
60,000 |
63,000 |
|
For each of the 3rd to 9th child |
30,000 |
40,000 |
50,000 |
50,000 |
50,000 |
60,000 |
63,000 |
|
For each child born during the
year, the child allowance is increased by |
0 |
0 |
50,000 |
50,000 |
50,000 |
60,000 |
63,000 |
Dependent
brother or sister allowance |
30,000 |
30,000 |
30,000 |
30,000 |
30,000 |
30,000 |
33,000 |
Dependent
parent or grandparent allowance |
|
|
|
|
|
|
|
|
For each parent or grandparent - |
|
|
|
|
|
|
|
|
who is 55 years old or above but
below 60 |
0 |
15,000 |
15,000 |
15,000 |
15,000 |
18,000 |
19,000 |
|
who is 60 years old or above |
30,000 |
30,000 |
30,000 |
30,000 |
30,000 |
36,000 |
38,000 |
|
who is under 60 years old but
eligible to claim an allowance under the Government’s Disability Allowance
Scheme |
30,000 |
30,000 |
30,000 |
30,000 |
30,000 |
36,000 |
38,000 |
Additional
dependent parent or grandparent allowance |
|
|
|
|
|
|
|
For each parent or
grandparent - |
|
|
|
|
who is 55 years old or above but
below 60 |
0 |
15,000 |
15,000 |
15,000 |
15,000 |
18,000 |
19,000 |
|
who is 60 years old or above |
30,000 |
30,000 |
30,000 |
30,000 |
30,000 |
36,000 |
38,000 |
|
who is under 60 years old but
eligible to claim an allowance under the Government’s Disability Allowance
Scheme |
30,000 |
30,000 |
30,000 |
30,000 |
30,000 |
36,000 |
38,000 |
Single
parent allowance |
100,000 |
100,000 |
100,000 |
108,000 |
108,000 |
108,000 |
12,000 |
Disabled
dependant allowance |
60,000 |
60,000 |
60,000 |
60,000 |
60,000 |
60,000 |
66,000 |