32
WEDNESDAY, MARCH 8, 1989-
TIMING OF THE "WITH REGARD TO THE COMMENTS OF MR WONG ON THE
MIND THAT PRACTICE RELEASE OF PRACTICE NOTES, IT SHOULD BE BORNE IN NOTES ARE NO MORE THAN A STATEMENT OF DEPARTMENTAL PRACTICE ISSUED FOR THE INFORMATION AND GUIDANCE OF TAXPAYERS," MR JACOBS SAID.
"THEY HAVE NO BINDING FORCE AND DO NOT AFFECT A PERSON'S OF OBJECTION OR APPEAL UNDER THE INLAND REVENUE ORDINANCE.
IN MANY
CASES AMENDMENTS COULD BE
WITHOUT THE NEED TO ISSUE A PRACTICE NOTE.
*+
RIGHT
MADE TO THE ORDINANCE
THAT THE CORRECT TIME LAW HAD
AGAINST THIS BACKGROUND HE CONSIDERED FOR THE ISSUE OF A PRACTICE NOTE SHOULD BE SHORTLY AFTER THE BEEN ENACTED.
"IN THE PRESENT CASE THE DATE FOR THE INTO OPERATION IS APRIL 1, 1989," HE SAID.
NEW
PROVISION TO
COME
"THE COMMISSIONER HAS ADVISED ME THAT THE BE ISSUED BEFORE THEN.
PRACTICE NOTE WILL
WONG THAT A NON-RESIDENT OF THE
"I CAN, HOWEVER, GIVE THE ASSURANCE SOUGHT BY MR PRACTICE
EXIST DOES
OF ALLOWING A
TO DEDUCTION
ONE-THIRD EQUAL TO ENTERTAINERS AND SPORTSMEN OF AN AMOUNT INCOME DERIVED."
FOUR BILLS PASSED
FOUR BILLS WERE PASSED IN THE LEGISLATIVE COUNCIL MEETING TODAY
(WEDNESDAY).
1988, BILL 1989, PHARMACY AND HEALTH AND MUNICIPAL
THEY WERE THE INLAND REVENUE (AMENDMENT) (NO. 2)
ESCALATORS (SAFETY] {AMENDMENT) BILL (AMENDMENT) BILL 1989 AND THE PUBLIC (AMENDMENT) BILL 1989.
LIFTS AND POISONS
SERVICES
IN
ADDITION, THE DRUG TRAFFICKING (RECOVERY OF PROCEEDS) 1989 WAS INTRODUCED FOR FIRST AND SECOND READINGS. DEBATE ON THE WAS ADJOURNED.
BILL
BILL
AN ADJOURNMENT DEBATE WAS HELD ON THE MATTER OF "MEDICAL AND HEALTH SERVICES IN PUBLIC SECTOR HOSPITALS.
DEBATE
"
AND
THE HEALTH
THE
WAS LED OFF BY DR THE HON LEONG CHE-HUNG CHIEF SECRETARY, THE HON SIR DAVID FORD, AND THE SECRETARY FOR AND WELFARE, THE HON T.H. CHAU, REPLIED FOR THE ADMINISTRATION.
/33