XN000022-1989-07-19 — Page 18

Daily Information Bulletin 新聞公報 All

WEDNESDAY, JULY 19, 1989

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"THUS. WHILE NOT ALL MARRIED COUPLES WILL PAY LESS TAX UNDER SEPARATE TAXATION, NONE WILL PAY MORE. MR NENDICK NOTED.

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WHEN THE RE INTRODUCTION OF THE WORKING WIFE ALLOWANCE WAS PROPOSED

THE 1988/89 BUDGET IT WAS MADE CLEAR THAT THIS WAS AN INTERIM MEASURE DESIGNED TO PROVIDE AN IMMEDIATE BENEFIT TO TAXPAYERS WHILE FURTHER CONSIDERATION WAS GIVEN AS TO HOW SEPARATE TAXATION COULD BEST BE INTRODUCED, THE ACTING FINANCIAL SECRETARY POINTED OUT.

"THERE WAS NFVER ANY INTENTION THAT THE ALLOWANCE WOULD BECOME PERMANENT. WITH THE PASSING OF THIS BILL ALL WORKING WIVES WILL HAVE SEPARATE TAXATION WHICH, AMONG OTHER THINGS, REMOVES THE 'MARRIAGE

TAX' AND THE INTERIM RELIEF MEASURE TS NO LONGER REQUIRED OR

APPROPRIATE. HE ADDED.

UPNING TO A BUGGENTION TO ALLOW HUSBANDS AND WIVES TO OPT IN AND OUT ('! SEPARATE TAXATION AT RANDOM, MR NENDICK SAID THIS RAN COUNTER 10 THE PRINCIPLES OF INDEPENDENCE AND PRIVACY IN TAX METHODS,

י

IN ADDITION, SUCH A SYSTEM WOULD NOT BE TENABLE IN A LOW TAX REGIME LIKE HONG KONG BECAUSE IT WOULD CREATE UNNECESSARY COMPLEXITY IN FILE MAINTENANCE. INTRODUCF UNCERTAINTY INTO THE TAXPAYER BASE PLACE AN ONEROUS ADVISORY ROLE IN THE INLAND REVENUE DEPARTMENT. HE SAID.

"

ך יו' [ ;

AND

UN IBAT SOME HUSBANDS AND WIVES MAY NOT BE ABLE PULL TO AIN PH THEIR ALLOWANCES AND THAT OTHERS MAY DERIVE A GREATER BEN MIT AKOM A MARRIED PERSONS ALLOWANCE THAN FROM TWO SINGLE- PERSONS AL PANCRA.

ANSERSMENT ELECTION IS BEING MADE AVAILABLE THE TION OF A COMBINED ASSESSMENT IS

TO THI

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TH

PROVIDED, HE ADDED.

MR

NENDICH

י.

+

TEE THAT THERE WAS A SUGGESTION THAT EXTENDING SEPARATE TAXATION

MARKIED WOMEN WOULD UNDULY COMPLICATE THE SALARIES TAX LEGISLATION, AND THAT THE *MARRIAGE TAX' SHOULD BE REDRESSED BY INCREAST THE IKLEDING WORKING WIFE ALLOWANCE.

+

"I HAVI

REPLATSETE WHY WORKING WIFE ALLOWANCE IS NOT

AN

ACCEPTABLE LUTION ON EQUITY GRUNDS.

"IN AUDITION. IT SHOULD NOT BE OVERLOOKED THAT THE ADVOCATES OF SEPARATE TAXATION HAVE ALSO BASE THEIR REPRESENTATIONS ON THE NEED TO PROVIDE WOMEN WITH INDEPENDENT RECOGNITION AND PRIVACY IN THEIR PERSONAL TAXATION AFFAIRS, MR NENDICK SAID,

THE ACTING FIKARULAI SKOFETARY ASSURED COUNCIL MEMBERS THAT THE COMMISSIONER

TELAND REVENUE KOULD IDENTIFY AND ISSUE THE APPROPRIATE NOTIBHATIY IN MASRY CASE WHERE IT WOULD BE TO THE ADVANTAGE OF THE YAKHIRD COLME IC ELECT TO BE JOINTLY ASSESSED SO THAT NO MARRIED

ALD PENE WORSE OFF UNDER SEPARATE TAXATION.

L

MR KENDICK NOT E WORKING *MARRIAGE TAN' PROBERE

THAT

THAT GIPOTENTS OF THE BILL WERE OF THE VIEW ALLOWANE WAS A SATISFACTORY SOLUTION TO THE

/THEY ALSO

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