Page 9 - F6 - Special Deductions

Annuities Paid To Former Employees

And Their Dependents (s 11(m))

Only applicable to Annuities

(not lump sums)

Paid to former Paid dependent of a

employee former employee

Deduct in FULL if:

Former employee retired If former employee died,

due to: the person had to be a

• old age (≥ 55) or dependent immediately

• ill health or before the employee's

• infirmity death