Charge (Alimony, Maintenance Payments, etc.)
Charge refers to income received under a deed or court order in Singapore.
Alimony
Effective Year of Assessment (YA) 2012, alimony paid under a Court Order or Deed of Separation is exempt from tax.
Maintenance Payments
A child may receive maintenance payments under a Maintenance Order or Deed of Separation. A parent may receive maintenance payments under the Maintenance of Parents Act.
The above payments are not taxable.