TNAG-1725-FCO40-2438-Minutes-and-Hansards-of-the-Legislative-Council-of-Hong-Kong-1988 — Page 101

FCO40 Hong Kong Department Records 聯邦事務部香港部檔案 All

Appendix F(3)(cont'd)

j

(ix) INCOME LEVELS BELOW WHICH SALARIES TAXPAYERS

ARE NOT REQUIRED TO PAY TAX

Present

Proposed

Without working wife allowance

With working * wife allowance

($)

($)

($)

dependent parent

gle -ied

ried + 1 child

34,001

36,001

70,001

74,001

87,637

80,001

84,910

98,546

ried + 2 children

ried 3 children

87,274

92,637

106,274

90,001

95,365

109,001

luding two dependent parents

zle

50,365

54,183

ried

86,365

92,183

105,819

ried + 1 child

96,365

103,092

116,728

ried 2 children

103,637

110,819

124,456

ried + 3 children

106,365

113,546

127,183

luding two dependent parents

1 additional allowance

le

55,819

59,637

ried

91,819

97,637

111,274

ried + 1 child

101,819

108,546

122,183

ried + 2 children

109,092

116,274

129,910

ried 3 children

111,819

119,001

2:132,637

*

The examples above are calculated on the basis that the wife's b income is in excess of the working wife allowance of $15,000.

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