XN000022-1983-02-23 — Page 38

WEDNESDAY, FEBRUARY 23, 1983

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MR BREMRIDGE SAID THAT ON GROUNDS OF COST ALONE, THEREFORE SEPARATE TAXATION WAS SIMPLY NOT POSSIBLE. THE BURDEN WOULD HAVE TO BE TRANSFERRED TO OTHERS.

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+FURTHERMORE, THOUGH I AM SYMPATHETIC TO THE WOMEN'S CAUSE, Y SYMPATHY MUST NOT BE ALLOWED TO OVERSHADOW WIDER CONSIDERATIONS, + HE SAID.

MR BREMRIDGE SAID THAT THE ADOPTION OF A SYSTEM OF COMPLETELY SEPARATE TAXATION FOR HUSBANDS AND WIVES WOULD REPRESENT A RADICAL DEPARTURE FROM THE TRADITIONAL CONCEPT OF THE FAMILY UNIT AS THE FISCAL UNIT OF CHARGE.

HONG KONG, HESAID, REMAINS ESSENTIALLY A CHINESE COMMUNITY WHERE FILIAL PIETY AND FAMILY UNITY ARE AN INTEGRAL PART OF EXISTENCE.

+ IT WOULD BE UNFORTUNATE INDEED, IF IN OUR ENDEAVOURS TO REMOVE AN ALLEGED AFFRONT TO ONE ARGUABLY SMALL SECTOR OF OUR SOCIETY, WE SUCCEEDED IN GIVING GREATER OFFENCE TO THE COMMUNITY AT LARGE, HE SAID.

NEVERTHELESS, HE SAID, HE FELT FAIR CRITICISMS COULD AND SHOULD BE MET. THIS COULD BE ACHIEVED BY, ON THE ONE HAND, REMOVING THE OFFENSIVE DEEMING PROVISIONS IN THE ORDINANCE, AND ON THE OTHER BY GOING SOME WAY DOWN THE ALTERNATIVE ROUTE OF SEPARATE ELECTED ASSESSMENT.

ACCORDINGLY, HE SAID, HE PROPOSED THAT LATER THIS YEAR AMENDING LEGISLATION SHOULD BE INTRODUCED.

MR BREMRIDGE SAID, HOWEVER, THAT IT WOULD BE APPARENT THAT THE PROPOSALS WOULD NOT GIVE RISE TO ANY TAX SAVINGS IN INDIVIDUAL CASES, AND WOULD THUS HAPPILY INVOLVE NO LOSS TO REVENUE.

+NEVERTHELESS, I BELIEVE THAT THE CHANGES PROPOSED ARE NOT MERELY COSMETIC,+ HE SAID.

BECAUSE OF THE TIME IT WOULD NECESSARILY TAKE TO PREPARE THE AMENDING LEGISLATION, AND OTHER WORK INVOLVED, HE PROPOSED THAT THE AMENDING LEGISLATION SHOULD TAKE EFFECT FROM APRIL 1, 1984.

+ IF THAT SEEMS SOME WAY OFF TO THOSE WHO HAVE BEEN PRESSING FOR CHANGE, I WOULD ASK THEM TO EXERCISE FURTHER PATIENCE IN THE KNOWLEDGE THAT I HAVE TODAY CONCEDED THE PRINCIPLE. AND I MUST SOUND ONE CAVEAT, MR BREMRIDGE SAID.

HE SAID THAT AS HE WAS TOLD THAT AN ELECTION FOR JOINT RETURNS AND SEPARATE PAYMENT MIGHT NOT FIND FAVOUR WITH CHINESE FAMILIES, HE THEREFORE, INTENDED TO OBSERVE THE COURSE OF THE SUBSEQUENT DEBATE, AND WOULD INTRODUCE AMENDING LEGISLATION WITH REGARD TO ELECTION ONLY IF THERE WAS A CLEAR CONSENSUS IN FAVOUR WITH NO MAJOR OBJECTIONS, MR BREMRIDGE SAID.

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