Income tax forms belonging to C.A. Gibson-Hill and wife Dr Margaret

This copy of an income tax return form dated to 1950 belonged to the former director of the Raffles Museum, C.A. Gibson-Hill, and his wife, Dr Margaret M.H. Gibson-Hill. Income tax was introduced in Singapore in 1947, following the Income Tax Ordinance and the creation of the Singapore Income Tax Department. By 1950, the first $10,000 of assessable income was taxed at 10.8%. For expatriates, assessable income could also include components such as Singapore pay and expatriate pay, although whether they received either was dependent on the nature of work and employer.

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