Effective Year of Assessment (YA) 2012, income from alimony and maintenance payments received from your ex-husband, whether paid voluntarily or under a Court Order or Deed of Separation is exempt from tax.
Prior to YA 2012, alimony or maintenance payments received from your ex-husband under a Court Order or Deed of Separation is taxable.
If the Court Order did not state any specific amount for the maintenance of your child, the full amount of maintenance is taxable as your income.
If the Court Order has specified an amount for the maintenance of your child, only that portion of the payment for your maintenance is taxable as your income.