XN000022-1990-03-30 — Page 3

N

FRIDAY, MARCH 30, 1990

ΤΟ SALARIES

TAX HIS OR HER

THIS WOULD HAPPEN WHEN ONE SPOUSE WAS LIABLE AND THE OTHER HAD AN ENTITLEMENT TO ALLOWANCES EXCEEDING INCOME.

BENEFIT PROVIDED ANOTHER SITUATION, HE SAID, WAS WHEN THE NET

TAX BENEFIT DERIVED BY THE BY SEPARATE TAXATION WAS LESS THAN THE MARRIED COUPLE FROM BEING GRANTED MARRIED PERSON'S ALLOWANCE.

THE OCCUR, "WHEN EITHER OF THESE TWO SITUATIONS WIFE MAY ELECT TO RECEIVE AN AGGREGATED ASSESSMENT IN WAY AS PREVIOUSLY, HE SAID.

HUSBAND MUCH THE

AND SAME

YEUNG

THE SAID,

HUSBAND AND OWN SALARIES

BUT EVEN FOR SUCH CASES, MR AU WIFE WOULD STILL BE REQUIRED TO INDIVIDUALLY FILE THEIR TAX RETURNS.

ENTITLEMENT TO ISSUE IF THEY

AND ONCE AN THESE RETURNS WOULD BE ASSESSED ELECT JOINT ASSESSMENT HAD BEEN ESTABLISHED, THE ASSESSOR WOULD AN ADVICE STATING THE OVERALL TAX THAT THE COUPLE WOULD SAVE MADE THE ELECTION, HE SAID.

"THE ADVICE

WILL INCORPORATE

AN ELECTION

ASSESSMENT IS ELECTED, MUST BE SIGNED BY WIFE AND RETURNED TO THE ASSESSOR, HE SAID.

||

IF WHICH,

JOINT BOTH THE HUSBAND AND THE

NOTE TO EDITORS:

A PHOTOGRAPH TAKEN AT THE PRESS FACSIMILE AND BOXED.

CONFERENCE

BE WILL

SENT

BY

AMENDMENT RULES ON ADMISSION OF GOVT LAWYERS GAZETTED

* * * * *

THE ADMISSION OF AMENDMENTS TO RULES GOVERNING PROCEDURES ON GOVERNMENT LAWYERS QUALIFIED IN SIX COMMONWEALTH JURISDICTIONS FOR TODAY PRACTICE AS SOLICITORS OR BARRISTERS IN HONG KONG WERE GAZETTED (FRIDAY),

THE ADMISSION AND REGISTRATION (AMENDMENT} RULES 1990 ARE UNDER

ΤΟ THE

PRACTITIONERS LEGAL

ORDINANCE. AMENDMENTS ORDINANCE PERMITTING COMMONWEALTH LAWYERS IN GOVERNMENT SERVICE TO

THE LEGISLATIVE COUNCIL ADMITTED TO PRIVATE PRACTICE WERE PASSED BY IN JULY LAST YEAR.

MADE

THAT BE

/FOLLOWING THE .......