XN000022-1983-03-24 — Page 11

FLURSDAY, MARCH 24, 1983

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ON SEPARATE TAXATION FOR MARRIED WOMEN, MISS TAM SAID THAT THIS HAD ALWAYS BEEN DESCRIBED AS A +WOMEN'S ISSUE+.

+THIS IS, IN FACT, A NARROW INTERPRETATION OF THE LOGIC AND REASONS BEHIND THE REQUEST FOR REFORM IN THE INLAND REVENUE ORDINANCE CAP 112 SECTION 15B AND SECTION 10, + SHE ADDED.

SHE SAID THERE WAS NO REASON TO DENY A MARRIED WOMAN THE RECOGNITION OF HER IDENTITY AS AN INDIVIDUAL AND OF HER CONTRIBUTION TO THE FAMILY OR SOCIAL ECONOMY BY +DEEMING HER TO BE THE SAME PERSON AS HER HUSBAND+ IN ANY LEGISLATION, ON TAXATION OR OTHERWISE.

MISS TAM SAID: +A BROADER VIEW OF THE SIGNIFICANCE OF SEPARATE TAXATION FOR MARRIED WOMEN IS THAT WHEN SHE CAN ELECT TO BE TAXED AS AN INDIVIDUAL, THE FAMILY OR THE HUSBAND CAN USUALLY GAIN A TAX SAVING ADVANTAGE WHICH BENEFITS THE WHOLE FAMILY.

+A SIMPLE EXAMPLE FOLLOWING THE UK PATTERN CAN ILLUSTRATE THIS, WHERE THE HUSBAND'S INCOME IS $8 000 PER MONTH AND THE WIFE'S $5 000 PER MONTH.

+THE DIFFERENCE TO THE FAMILY IS A SAVING OF $4 150 IN TAXATION AND TO MANY CHINESE FAMILIES THIS IS THE STRONGEST ARGUMENT IN FAVOUR OF SEPARATE TAXATION.

MISS TAM POINTED OUT THAT THE PROPOSALS IN THE BUDGET SPEECH WERE WELCOMED BY THE MANY EDUCATED AND WESTERNIZED CHINESE COUPLES IN THE COMMUNITY, ALTHOUGH SOME OF THEM HAD RESERVATIONS THAT THE MORE TRADITIONALLY-MINDED CHINESE FAMILIES WOULD NOT BOTHER TO PRESS FOR OR EVEN FAVOUR SEPARATE ASSESSMENT WITHOUT THE TAX SAVINGS.

+ IN ORDER TO MOVE WITH THE TIMES AND GIVE CREDIT WHERE IT IS DUE THE AMENDMENTS TO BE PROPOSED TO THE INLAND REVENUE ORDINANCE ARE TIMELY AND THE REFORM IS WELCOMED, SHE SAID.

UNOFFICIAL HELP IN SETTING PRIORITIES PROPOSED

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THE TIME WAS RIPE FOR MORE UNOFFICIAL PARTICIPATION IN THE SETTING OF PRIORITIES FOR GOVERNMENT PROJECTS, THE HON BILL BROWN SAID AT THE LEGISLATIVE COUNCIL THIS (THURSDAY) AFTERNOON.

HE WAS COMMENTING ON THE FINANCIAL SECRETARY'S REMARK (IN PRESENTING THE 1983-84 BUDGET) THAT NOTHING WOULD BE LESS CALCULATED TO PROMOTE HONG KONG'S LONG-TERM GROWTH THAN OVERSPENDING OR WRONG PRIORITIES.+

REFERRING TO THE PUBLIC WORKS PROGRAMME, MR BROWN SAID ALSO THAT CONSIDERATION SHOULD BE GIVEN TO WHETHER THE PROJECT STEERING GROUP COULD BENEFIT FROM DIRECT INPUT FROM UNOFFICIAL MEMBERS.

/THE GROUP