TNAG-1449-FCO40-1953-Minutes-and-Hansards-of-the-Legislative-Council-of-Hong-Kong-1986 — Page 272

(c)

law between an employee who was provided with

such a tax-free benefit and another who was not

but who received some other benefit of equal value and was charged to tax on its value.

Nevertheless, I will at least look further into

this issue and I have therefore asked the Commissioner

of Inland Revenue to conduct a review into the scope of and the form in which employee medical benefits are currently being provided. When that review has been completed I will consider whether to recommend that the law might be amended to exempt all such benefits from Salaries Tax. I am not presently inclined to do so.

'