XN000022-1979-07-04 — Page 15

WEDNESDAY, JULY 4, 1979

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CHILDREN AGED 13 OR OVER AND WHO HAVE NOT YET COMPLETED FORM III KAY, WITH THE CONSENT OF THEIR PARENTS, ENGAGE IN PART-TIME EMPLOYMENT IN NON-INDUSTRIAL ESTABLISHMENTS SUBJECT TO THE RESTRICTIONS AIMED AT PROTECTING THEIR PHYSICAL AND MORAL HEALTH OR FOR THE PURPOSE OF ENFORCEMENT OF COMPULSORY JUNIOR SECONDARY EDUCATION. FOR THIS REASON THOSE TAKING UP PART-TIME EMPLOYMENT WILL HAVE TO PRODUCE A SCHOOL ATTENDANCE CERTIFICATE TO SHOW THAT THEY ARE ATTENDING SCHOOL FULL-TIME.

THEIR PERIOD OF EMPLOYMENT AND HOURS OF WORK WILL BE LAID DOWN BY REGULATIONS, BUT BROADLY THEY WILL BE LIMITED TO TWO HOURS A DAY DURING SCHOOL DAYS, FOUR HOURS ON OTHER DAYS, AND EIGHT HOURS DURING SUMMER HOLIDAYS.

FINALLY THERE WILL BE A SCHEDULE OF COMPLETELY PROHIBITED OCCUPATIONS WHICH ARE UNDESIRABLE, FOR HEALTH, MORAL OR HAZARD REASONS, FOR CHILDREN TO BE INVOLVED WITH.

MR. HENDERSON POINTED OUT THAT A NEW PROVISION IS ALSO INTRODUCED TO ENABLE THE GOVERNOR IN COUNCIL TO MAKE REGULATIONS PROMIBITING OR CONTROLLING THE EMPLOYMENT OF PERSONS OR ANY CLASS OF PERSONS- REQUIRING IF NECESSARY THE KEEPING OF EMPLOYMENT RECORDS AND OTHER MATTERS FOR THE EFFECTIVE ENFORCEMENT OF THE REGULATIONS.

THE COMMISSIONER FOR LABOUR WILL BE EMPOWERED TO EXEMPT, IN WRITING, ANY PERSON OR CLASS OF PERSONS, FOR EXAMPLE, CHILD ENTERTAINERS, FROM ANY REGULATIONS SUBJECT TO SUCH CONDITIONS AS HE MAY IMPOSE.

CONTRAVENTION OF ANY OF THE REGULATIONS PROHIBITING THE EMPLOYMENT OF CHILDREN CARRIES A MAXIMUM FINE OF $10,000.

INLAND REVENUE (AMENDMENT)(NO. 6) BILL 1979 *****

THE FINANCIAL SECRETARY, THE HON. PHILIP HADDON-CAVE, TODAY (WEDNESDAY) INTRODUCED THE INLAND REVENUE (AMENDMENT)(NO. 6) BILL 1979 IN THE LEGISLATIVE COUNCIL TO PUT BEYOND DOUBT THE INTENTION OF THE INLAND REVENUE ORDINANCE, AND TO ENDORSE EXISTING PRACTICE.+

THE PROPOSED BILL AMENDS SECTION 9 OF THE PRINCIPAL ORDINANCE BY INTRODUCING A DEFINITION OF +PLACE OF RESIDENCE+ WHICH MAKES IT CLEAR THAT IT INCLUDES A PLACE OF RESIDENCE WHICH THE EMPLOYEE HAS BEEN DIRECTED TO OCCUPY, WHETHER OR NOT, BY SO DOING, HE CAN BETTER PERFORM HIS DUTIES.

THE AMENDMENT WILL ALSO APPLY FOR THE YEAR OF ASSESSMENT 1978-79 (FIRAL ASSESSMENT) AND SUBSEQUENT YEARS.

THE BILL WAS PROPOSED AS A RESULT OF DOUBTS RAISED AS TO WHETHER A QUARTER PROVIDED BY AN EMPLOYER IS SUBJECT TO TAX IF THE EMPLOYEE IS REQUIRED TO OCCUPY THEM UNDER HIS TERMS OF EMPLOYMENT IN ORDER TO BETTER PERFORM HIS DUTIES.

AR, HADDC: -CAVE