CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 104

17

Copy of muute on 54307/'.

(copy attached)

1. Tel. 1651 from Hong Kong

(original Fez, on 54307/46)

Miss Ruston

Mr Mayle

Mr Whitcombe

}

to s

12/12/16.

104

At a meeting held on the 16th December at which

Mr Pudney, Mr Emanuel, Mr Palmer, Mr Sweaney and I

were present, the proposed re-introduction in

Hong Kong of the War Revenue Ordinance,1940, with

suitable amendments, was discussed.

The telegram from the Governor opposite requests

that this subject be considered, and it was decided

that, while the discussions on technical details of

re-introducing the scheme were progressing with the Inland Revenue Department (see X/ of (1)), Eastern

Department should explore the possibility of the

early appointment of a suitable officer for the post

of Deputy Commissioner in Hong Kong (see Y/ of (1)).

We should have to cover all possibilities

within the Colonial Service, before we could approach

the Inland Revenue Department, through the Treasury

for a suitable officer; Mr Emanuel has suggested

that an officer might be obtained from Australia, if

none is available from the Colonies. The candidate

appointed would be required for at least two years

in the first instance and would need a wide

experience of the application and administration of income tax schemes. It is proposed to re-introduce

the War Revenue Ordinance in the first case and

later to consider whether it is possible to introduce

into the Colony a full system of income tax, and

the officer will be required to advise the Government

of

The underbod for the Puder

Hong Kong on this aspect of the question.

proposed

The salary offered is £1050 per annum, plus

a residential allowance of 10% on the first

£400, 5% on the second £400 and 21% on the third £400

of salary plus High Cost of Living Allowance,

quarters at 12% of salary.

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