To qualify for tax relief for cash top-ups made to your spouse's/siblings' CPF accounts, your spouse/siblings must meet one of the following conditions:
Income (e.g. salary or tax exempt income such as bank interest, dividends and pension) not exceeding $4,000 in the year precedingthe year of top-up*; or
如果我的spouse是从2020年1月开始没有工作的，现在top up 她的SA account 算是 preceding year吗？
