4
5
6
7
8
9
10
11
12
13
2345
· 14
15
16
17
18
19
20
21
22
23
24
Le 25
26
27
28
29
* * * 2 7 * * . ~~ 3 + 3 0
30
31
32
33
34
WP 36
the difficulties and technical problems associated with separate taxation. Indeed, there are matters of importance which must be addressed. Important questions need to be tackled, such as the treatment of related
the allowances, to combat emergent anti-Ĵavoid- ance devices, the necessary changes to be introduced in terms of computer programming, and the impact on tax legislation, other than the question of transferability which the Financial Secretary referred to in his Budget
With these complications, I think speech. that we shall need time to work out all technicalities, and I am sure that the tax- ation panel will be only too pleased to assist. Nevertheless, these difficulties
are not insurmountable. I think Government should accept the principle of separate taxation, leaving details to be worked out. Moreover, I support the Working Wife
Allowance.
:
While many discussions will focus on separate taxation for married women, I must raise once again the need for Government to consider
Allowance. We introducing a $ingle Parent Allowance.
must accept that in our society today raising children by a single parent is admirable, aside from other strains and stresses which the parent has to face. As these parents would not be entitled to the married couple allowance, an additional allowance for single parents with children is appropriate. I urge that serious consideration should be given to this important issue.
I cannot disagree with the Financial Secretary's