TNAG-1725-FCO40-2438-Minutes-and-Hansards-of-the-Legislative-Council-of-Hong-Kong-1988 — Page 103

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

Appendix F(3) (cont'd)

(xi) INCOME LEVELS AT WHICH SALARIES TAXPAYERS

ENTER THE STANDARD RATE ZONE

Present

Proposed

Without working wife allowance

With working * wife allowance

($)

($)

($)

lo dependent parent

Single

Married

Married + 1 child

161,765

172,105

252,941

253,684

293,158

285,294

285,263

324,737

Married + 2 children

arried + 3 children

308,823

307,631

347,105

317,647

315,526

355,000

including two dependent parents

Single

214,706

224,737

Married

305,882

306,315

345,789

Married + 1 child

338,235

337,895

377,368

Married + 2 children

361,765

360,263

399,737

Married + 3 children

370,588

368,158

407,631

Including two dependent parents

with additional allowance

Single

232,353

240,526

Married

323,529

322,105

361,579

Married + 1 child

355,882

353,684

393,158

Married + 2 children Married + 3 children

379,413

376,053

415,526

388,235

383,947

423,421

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

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