1993
20:07
HK GOVERNMENT HOUSE
Q8:
A8:
Q9:
852 521 1868
P.05
How does the Governor's position compare with
Governors elsewhere?
Similar exemptions are found in other Commonwealth countries and dependent territories of the Commonwealth. For instance, Australia exempts the official salary of the Governor-General. The
Governor of Gibraltar is also exempt from tax, as are other Governors paid by dependent territory
administrations.
Will the Inland Revenue Ordinance be changed?
A9:
No plans to do so.
Q10: Are there any other persons who are exempt from
salaries tax?
A10:
Yes. The law also stipulates a few other
exemptions, including
(a)
the official emoluments of consuls,
vice-consuls and persons employed on the staff of any consulate, who are subjects or citizens of the state which they represent;
and
(b)
the emoluments payable by the Governments of the members of the Commonwealth, other
than the Government of Hong Kong, to members of Her Majesty's forces and to persons in the permanent service of those Governments in Hong Kong in respect of
their offices under those Governments.