WEDNESDAY, DECEMBER 21, 1983
RECALLING HER REMARKS ON THE SUBJECT IN THE BUDGET DEBATE, MISS TAM SAID, AS I HAVE EXPLAINED IN MARCH THIS YEAR DURING THE BUDGET DEBATE IN THIS COUNCIL, THE REASON WHY A MARRIED WOMAN TAKES EMPLOYMENT IS EITHER BECAUSE THE FAMILY NEEDS THE SECOND WAGE PACKET SHE EARNS, OR THAT SHE HAS THE ABILITY TO WORK SO AS TO FULFIL HER ASPIRATION, OR BOTH.
+ IT IS PROBABLY FOR THE SAME REASON THAT HER HUSBAND TAKES EMPLOYMENT, AND HENCE THERE IS NO REASON TO DENY HER THE RECOGNITION OF HER OWN IDENTITY, HER CONTRIBUTION TO THE FAMILY OR SOCIAL ECONOMY.+
SHE SAID THAT THE AMENDMENTS ANSWERED THE CRITICISM BASED ON THE +NARROW VIEW+ THAT OUR LAW FAILED TO MOVE WITH THE CHANGES OF TIME.
+HOWEVER, AS I HAVE EXPRESSED IN THE SAME BUDGET DEBATE, A BROADER VIEW OF THE SIGNIFICANCE OF SEPARATE TAXATION FOR MARRIED WOMEN IS THAT, IF THE WIFE'S TAX LIABILITY IS ASSESSED ON HER
INCOME INDEPENDENTLY OF THAT OF HER HUSBAND, THERE CAN OFTEN BE A SAVING ON THE TAX PAYABLE ON THE TOP SLICE OF THE COUPLES' INCOME,+ SHE ADDED,
SHE BELIEVED THAT THE EXPATRIATE COMMUNITY WOULD WELCOME THE PROPOSED AMENDMENTS IN THAT IT RECOGNISED THE WIFE'S SEPARATE IDENTITY. BUT THE CHINESE COMMUNITY HAD BEEN FAR MORE INTERESTED IN THE TAX SAVINGS WHICH THE BROADER INTERPRETATION OF THE CONCEPT OF SEPARATE TAXATION MIGHT OFFER.
+ACCEPTING THE FINANCIAL CONSTRAINTS THAT WE ARE AT PRESENT UNDER AND THAT IT IS UNREALISTIC THEREFORE TO ASK FOR THE TAX CONCESSION THE GOVERNMENT HAS TO MAKE IN A TRULY SEPARATE ASSESSMENT OF THE WIFE'S INCOME, AND HOPING THAT THIS PROPOSED BILL INDICATES ONLY THE FIRST STEP TOWARDS FURTHER REFORMS AND TAX CONCESSIONS WHEN POSSIBLE, I SUPPORT THE MOTION, SHE CONCLUDED.
MR POON SAID THAT THE BILL GIVES IDENTITY TO THE MARRIED WOMAN, REMOVES THE PROVISIONS DEEMED TO BE OFFENSIVE TO WOMEN AND GIVES HUSBANDS AND WIVES AN OPTION TO MAKE AN ELECTION FOR A JOINT RETURN WITH SEPARATE PAYMENT OF THE IR RESPECTIVE SHARES OF THE TAX BILL.+
+THUS MANY WILL WELCOME THE PROPOSAL OF SEPARATE ASSESSMENT BUT SOME MAY STILL BE UNHAPPY THAT SUCH APPLICATION CAN ONLY BE MADE JOINTLY BY BOTH SPOUSES AND NOT BY EITHER INDIVIDUAL AS PERMITTED IN THE UNITED KINGDOM, HE SAID.
HE ADDED THAT SOME LONG-SUFFERING HUSBANDS HAD COMPLAINED THAT THEY HAD BEEN PAYING THEIR WIVES TAXES WITHOUT EVER ENJOYING THE IR WIVES' SHARES OF INCOMES.
THERE WILL STILL BE
TURNING TO +SEPARATE TAXATION, HE SAID, A LOT OF OUTCRY FROM WOMEN ABOUT DISCRIMINATION AND THAT FOR TAX PURPOSE, IT IS BETTER TO LIVE IN SIN THAN TO BE MARRIED.+
THIS HAS ...................
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