<Tr> <Td> $200,001--$320,000 </Td> <Td> $20,750 plus 18c for each $1 over $200,000 </Td> </Tr> <Tr> <Td> Over $320,000 </Td> <Td> $42,350 plus 20c for each $1 over $320,000 </Td> </Tr> <P> All figures are in Singapore dollars . </P> <P> The Minister of Finance announced new tax rates for the 2012--2013 tax year . They are as follows: </P>

What is the normal tax code for a single person