28-JAN-1993
Lad
+ 10 1
18:41
HK GOVERNMENT HOUSE
2
852 521 1868
P.03
3.
The Governor is exempt from salaries tax by virtue of Section 8(2)(a) of the Inland Revenue Ordinance, enacted in 1947. Comparable exemptions apply to other Governors paid by dependent territories.
4.
Governor's
conditions
and
of service, teras The
sét including the fact that his emoluments are tax-free, were
The Governor has out in his formal letter of appointment. made it clear, however, that once the forthcoming Memorandum on the Queen's tax position has been published, the Hong Kong Government should review it carefully to see if it has any implications for his own tax position under Hong Kong law.