CO129-593-5 Rehabilitation of Hong Kong University. For extracted photographs see CN 3-45- Provisional Powers Committee 21-8-1946 - 23-12-1946 — Page 222

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have to be taken up with the Inland Revenue authorities after his artical.

>) Colonial Income Tax Liability

a

I. Tempe was x the opinion that irrespective of the legal position sose deduction in respect of colonial ineoras tax should be made from malarias paid up to the and of the Income Tax year prior to that in which the person reaches his "home" country, as in his view there was ̃ciffioiont justification to make such a doduction, especially in thos0 onses where the Government had accepted liability for an official's so ruing pay for the whole of the period. 23. fent pointed out, however, the legal airriculties in mång such deductiona. The e ware no income tax ordinances in Belaya aplicable to any period after 1st December, 1941; and also if any attout ver made to collect inoam tax from officials it would mean that we were singling out a perticilar category of person normally living in the Colony, who would have to suffer auch a liability. If any tax *t all sore to be taken in respect of the period gwritinto the income tax year in which the person arrived in his "home ** comtry, he felt it would have to be some form of levy. which would have to be paid to the limited Kinglom äxchequer and not to Colonial funds. This could be justified in those eascs where Goɛermont had pecepted liability for the Lymmt of salary for the abole of the period of Japenese cocupeti.a, on the grounds that united Äingiem azobe mer had boca put to engreixus expense in preparing and carrying out the necessary segmuros for the redmquering of the Far Eastom Colonisl Territories with a view to the release from captivity of the persons concrazed. kr. James thought that this might be an acceptacle solution and pained to refer the matter to higher authority in the Treamry.

¤,

ir. Falmer wgnated a dedzetim at the rais ar 5% of the gross scoring pay for the period u, to the end of the income tax year prior to that in which the oficial

grivəd in his home country. Inooms tax

Inooms tax on any salary for the his home country and for any sabeogaont year in which he remains in that md country, falla to be dealt with under the income tax legislation of that country.

year in which the official arrives 1, &

3. Humber of úrriolela involved

IfT100.

This was left for investigation within the Colmi#1

9. Jato viion allotzents are to meso in the case of

Orpone not recomber Nor.

鳕

Dependente of civil officials who were receiving allotments from their husbands pay, or allowances equivalent to allotante in those cases where the benefit of sccruing pay ind not get een conceded, bad continued to receive the

allotments and allowances without reduction to the equivalent of pension rates if no information whatever had ever been Feceived. It had been decided in the case of members of the fighting services that payment to dependents should be radiood to pension retes aftor the 31st July, 1945 if the solder wore still unaccounted for. This had been the final date ofter several pruvimus extensi ma of the period during which allotments continued to be paid. On each occasion

when the period had been thua extended, the relevent

Colonial