Definition of
(b) a person whose stay in the Colony amounts in the aggregate to more than three hundred days during two con- secutive years of assessment shall be liable for each auch year of assessment.
9-(1) Income from any office or employment in-
income fro cludes-
employment.
Aggregation of married persona
collaction
therant.
() any wages, salary, leave pay, fee, pension, commis- sion, bonus, gratuity, or perquisite, whether derived from the employer or others, except the value of any holiday warrant, passage, or other form of free conveyance granted by an employer to an employee, or any allowance for the purchase of any such conveyance in so far as it is expended for such purpose;
(ii) the rental value of any place of residence provided rent-free by the employer;
(i) where a place of residence is provided by an employer at a rent less than the rental value, the excess of the rental value over such rent.
(2) The rental value of any place of residence ahall be the rateable value arrived at in accordance with section 5: Provided that for the purposes of sub-section 1 (ii) and (ii), any excess of rental value over one-sixth of the income described in sub-section (1) (i) shall be disregarded.
10. The income as defined in section 9 of a married woman who is not living apart from her husband under the incomes and decree of a competent court or a duly executed deed of separation shall, for the purposes of this Chapter, be deemed to be the income of her husband and shall be chargeable accordingly: Provided that such part of the total amount of the tax charged to the hushand as appears to the Commis-♦ sioner to be charged in respect of the income of the wife may, if necessary, be collected from the wife, notwithstand- ing that no assessment has been made upon her, and the provisions of this Ordinance as to collection and recovery of tax shall apply accordingly.
Ascertain. ment of assessable inoume.
11.-(1) Save as provided in this section, the assessable income chargeable to Salaries Tax for any year of assessment shall be the income of the recipient as defined in Section 9 for the year preceding the year of assessment.
(2) Where 4 person commences to receive income chargeable to Salaries Tax on a day within a year of assess- ment, his assessable income for that year of assessment shall be his income from such day to the end of the year of assess-
ment.
(3) Where a person has commenced to receive income chargeable to Salaries Tax on a day within the year preceding the year of assessment, his assessable income for that year of assessment shall be his income for one year from such day,
(4) Where a person ceases to receive income chargeable
to Salaries Tax his assessable income for the year of assess- ment in which the cessation occurs shall be his income for the period beginning on the first day of April in that year and ending on the date of cessation,
7
12-(1) Where any person liable to Salaries Tax pays Relief where Income Tax in the United Kingdom or any other part of the
in payable British Empire on income assessable under this Chapter, there bewbara. shall be deducted from his assessable income a sum equal to
the amount of the income on which such Income Tax has been or will be charged during the year of assessment, and such person shall be deemed to be liable to Salaries Tax only for such proportion of the year of assessment as his net assessable income bears to his income before the deduction has been made.
(2) Where any person liable to Salaries Tax pays Income Tax in a country other than the United Kingdom or a part of the British Empire, there shall be deducted from his assessable income a sum equal to the amount of Income Tax which has been or will be paid during the year of assess-
ment.
18.(1) There shall be deducted from the assessable Allowances. income liable to salaries tax of any individual before arriving
at the net chargeable income---
(a) an allowance of three thousand dollars;
(b) an allowance of three thousand dollars, if, at any time during the year preceding the year of assessment. he had a wife:
(e) an allowance of two thousand dollars, if he had living at any time during the year preceding the year of assessment an unmarried child who was under the age of twenty-two years, and where he had more than one such child an allow- ance of one thousand dollars for the second child, and seven bundred and fifty dollars each for the third and fourth child:
Provided that
(i) no such allowance shall be made in respecs of a child whose income from any source for the year preceding the year of assessment exceeded two thousand dollars;
(ii) no such allowance shall be made in respect of a child who carried on or exercised during the year preceding the year of assessment a trade, business, profession, vocation, or employment;
(ii) no allowances shall be made in respect of any number of children exceeding four.
(2) For the purposes of this section--
(a)
** wife
means the lawful wife of any person married
to him by a Christian marriage or its civil equivalent, or in the case of a Chinese or any other Asiatic the principal spouse.
(6) * child
of an individual includes a child by his wife or by a former wife and a stop-child. It includes also an adopted child and, in the case of Asiatics, a child by his concubine if such child is recognized by him and his family as a member of his family.
(3) An individual who is liable to tax under this Chapter Propor tionate for a part only of a year of assessment shall be entitled for afowances. that year to the same proportion only of the allowances under this section and of the exemption under paragraph (iii) of the proviso to section 8 as the number of days during which he is liable bears to the number of days in that year of
assessment.
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