Question 1

Peter, a tax resident of Country A and a non resident of Singapore for tax purposes, is considering taking up a short term teaching appointment in Singapore. The employment is for a period of 12 weeks. Peter has the following options to choose from: Option 1: Start his employment on 2 December 2019 and complete the teaching assignment by 10 February 2020. Option 2: Start his employment on 23 December 2019 and complete the teaching assignment by 2 March 2020.

Singapore does not have a tax treaty with Country A.

Question 2

During the year of assessment 2021, Sue began her vocation as a private tutor. She paid $2,000 to buy a new laptop for use during her tuition and $450 for online advertising of her services. In addition, Sue contributed $9,200 to the central provident fund (CPF) as a self-employed person. What is the amount which Sue can claim as tax-deductible revenue expenses when computing her assessable income (before personal relief) for the year of assessment during the year of assessment 2021, Sue began her vocation as a private tutor. She paid $2,000 to buy a new laptop for use during her tuition and $450 for online advertising of her services. In addition, Sue contributed $9,200 to the central provident fund (CPF) as a self-employed person. What is the amount which Sue can claim as tax-deductible revenue expenses when computing her assessable income(before personal relief) for the year of assessment?