106
CAP. 112]
Inland Revenue
[1989 Ed.
(ii) in the case of an individual who has elected for personal assessment under this Part, the joint total income of that individual and his wife exceeds $80,000:
Provided that--
(i) where the wife is living apart from her husband the additional allowance shall be granted only where the husband is maintaining or supporting the wife and on due claim being made therefor by the husband;
(ii) where the allowance is granted in respect of a wife living apart from her husband, the wife shall be treated as being a wife not living apart from her husband for the purposes of sections 10, 12B(2) and 13(1)(b)(ii) and of this Part;
(iii) any claim made under this paragraph in respect of a wife living apart from her husband may be revoked by the husband within the year of assessment in respect of which it was made or within 6 years after the expiration of that year;
(Added 32 of 1977 s. 2. Amended 29 of 1979 s. 2; 48 of 1980 s. 3; 32 of 1981 s. 7; 29 of 1982 s. 2; 71 of 1983 s. 23; 21 of 1985 s. 2; 19 of 1986 s. 4; 28 of 1987 s. 5; 28 of 1988 s. 4; 17 of 1989 s. 11)
(c) an allowance of $13,000 if the individual had living and was maintaining during the year of assessment an unmarried child who was
(i) under the age of 18 years;
(ii) over the age of 18 years but under the age of 25 years and was receiving full-time education at a university, college, school or other similar educational establishment; or
(iii) over the age of 18 years and was, by reason of physical or mental disability, incapacitated for work,
and where the individual had more than one such child an allowance of $9,000 for the 2nd child, $3,000 for the 3rd child and $2,000 each for the 4th, 5th and 6th child and $1,000 for each subsequent child:
Provided that
(i) the total of the allowances to an individual in respect of his children shall not exceed $34,000;
(ii) where 2 or more individuals are entitled to claim an allowance under this paragraph in respect of the same child for the same year of assessment, the allowance due shall be apportioned on such basis as the Commissioner may decide having regard to the contributions made by each individual to the maintenance and education of the child during the year of assessment;
(Replaced 33 of 1973 s. 3. Amended