XN000022-1978-11-29 — Page 9

WEDNESDAY, NOVEMBER 29, 1978

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BILL TO ENABLE RE-INTRODUCING DEPENDENT

PARENT ALLOWANCE PASSED

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THE INLAND REVENUE (AMENDMENT) (NO. 5) BILL 1978 WHICH SEEKS TO ENABLE THE GOVERNMENT TO RE-INTRODUCE THE DEPENDENT PARENT ALLOWANCE WAS PASSED INTO LAW

WAS PASSED INTO LAW IN THE LEGISLATIVE COUNCIL TODAY (WEDNESDAY).

AT THE RESUMED DEBATE OF THE BILL, TWO UNOFFICIAL MEMBERS, DR. THE HON. HARRY FANG AND THE HON, WONG LAM SPOKE IN SUPPORT OF RE-INTRODUCING THE ALLOWANCE.

BUT DR. FANG SAID IT WAS TOO HARSH TO REQUIRE A PERSON TO BE ELIGIBLE FOR A DISABILITY ALLOWANCE, IF HE WAS BELOW 60, IN ORDER TO QUALIFY FOR THE DEPENDENT PARENT ALLOWANCE AND THÉ CRITERION FOR DISABILITY ALLOWANCE WAS VERY TIGHTLY DRAWN AND

INFLEXIBLE.

TO QUALIFY, THE DISABILITY MUST BE EQUIVALENT TO 100 PER CENT LOSS OF EARNING CAPACITY AS ASSESSED UNDER THE WORKMEN'S COMPENSATION ORDINANCE.

+THIS CRITERION SEEMS TO ME TOO HARSH FOR THE PRESENT PURPOSE SINCE 100 PER CENT DISABILITY IS NOT NECESSARY FOR THERE TO BE A SUBSTANTIAL DEGREE OF FINANCIAL AND MATERIAL DEPENDENT ON SUPPORTING CHILDREN.

+SOME FORMS OF DISABILITY, PARTICULARLY IF PERMANENT, COULD BE A SUBSTANTIAL DRAIN ON FAMILY RESOURCES EVEN THOUGH THEY ARE NOT EQUIVALENT TO A 100 PER CENT LOSS OF EARNING CAPACITY, HE SAID.

DR. FANG AGREED WITH THE OTHER QUALIFICATIONS STIPULATED FOR THE ALLOWANCE AND THOUGHT ITS AMOUNT WAS ABOUT RIGHT. ALTHOUGH ON THE FACE OF IT $4,000 MIGHT SEEM GENEROUS, THE ACTUAL MAXIMUM BENEFIT WOULD WORK OUT AT $100 A MONTH, HE SAID.

THE HON, WONG LAM ALSO SPOKE IN SUPPORT OF THE RE-INTRODUCTION OF THE ALLOWANCE.

HE SAID THERE WAS A SAYING IN CHINESE THAT CHILDREN WERE BROUGHT UP AS A SAFEGUARD AGAINST THE INSECURITY OF OLD AGE AS GRAIN WAS STORED UP AS A PRECAUTION AGAINST FAMINE.

CHILDREN, HE SAID, WERE DUTY BOUND TO PRACTISE FILIAL PIETY AND SUPPORT THEIR PARENTS AND THOSE DEPRIVED OF THE OPPORTUNITY TO DO SO OFTEN HAVE MUCH TO REGRET,

+BY RE-INTRODUCING THE ALLOWANCE, THE GOVERNMENT WILL IN EFFECT RENDER GREAT ASSISTANCE TO THOSE WHO DESIRE TO SERVE THE IR PARENTS AND AT THE SAME TIME FURNISH A GOOD EXAMPLE OF ITS RESPECT FOR CHINESE TRADITION AND PUBLIC OPINION. +