感觉这里CPF说的不够清楚，我理解你的意思，应该是2018年充值同时2018年收入要低于4000，然后到2019年4月报2018年的税时候可以抵扣。
这样就应该是the year of top-up，而不是preceding year of top-up。
哦真的是要看前一年
IRAS上有个例子
In 2017, Mr Lee made a CPF cash contribution of $7,000 to his wife's Special Account. His wife's annual income in 2016 was $5,000.
Top-up Amount to Wife's Special Account in 2017
$7,000
Wife's Annual Income in 2016
$ 5,000
CPF Cash Top-up Relief for YA 2018
$0
For YA 2018, Mr Lee cannot claim CPF Cash Top-up relief for his wife because her income in 2016 is more than $4,000.
In 2017, Mr Lee made a CPF cash contribution of $7,000 to his wife's Special Account. His wife's annual income in 2016 was $5,000.
Top-up Amount to Wife's Special Account in 2017
$7,000
Wife's Annual Income in 2016
$ 5,000
CPF Cash Top-up Relief for YA 2018
$0
For YA 2018, Mr Lee cannot claim CPF Cash Top-up relief for his wife because her income in 2016 is more than $4,000.
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