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FROM:
NC G Whitney
40
New Gor fil to
Hong Kong Department
19 July 1993
A
6.5. Derex 2012
DATE:
CC:
Sir J Coles
1.19
CRA~1/%
Mr Morris
Mr Ham
PS/Mr Goodlad.
Ms Everett, News .D.
Ce are to Private Sanatas
An 1917.
THE GOVERNOR'S TAX POSITION
1. In my submission of 27 May I advised that the Hong Kong
Government had appointed a three member panel to review the
Governor's tax position. The panel has completed its review
and has prepared a report which recommends that there be no
change in the Governor's tax position. The main reasons
behind the panel's conclusion are:
Hong Kong law exempts the Governor from salaries tax.
The Governor has a binding contract which specifies that he
should not be liable to salaries tax.
1.
There is no meaningful comparison between the tax position
of the Governor and The Queen.
2. The panel's findings will be put to ExCo for decision tomorrow (the Governor will not be present for this item) and it is intended that the report be published the same day.
(A press-line, drafted by HKE for News Department's use, is attached for information).
govtax.ADMIN
JEB
Mus
NC G Whitney
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HKD 08
2 1 JUL 1993