TNAG-1858-FCO40-2633-Legislative-Council-of-Hong-Kong-memoranda-and-minutes-of-me-1989 — Page 182

HONG KONG LEGISLATIVE COUNCIL

19 July 1989

香港立法局

一九八九年七月十九日

69

an election may be made by them, subject to section 11, to be

assessed to salaries tax in the manner specified in subsection (3).

(3) Where an election is made by a husband and wife under subsection (2) salaries tax shall be payable on their aggregated net chargeable income as ascertained under section 12B(2) and in the case of an election -

(a) under subsection (2)(a), the spouse who would have been chargeable to salaries tax in the absence of such an election;

(b)

under subsection (2)(b), the spouse who is nominated by them,

shall be chargeable to salaries tax in respect of such aggregated net chargeable income.";

(b) in proposed new section 11

(i) by deleting subsection (2) and substituting —

"(2) An election shall relate to the year of assessment specified in such form and it, and any withdrawal thereof under this section, may be made at any time -

(a)

(b)

within that year of assessment or the following year of assessment; or

before the expiration of a period of one month following the time when the assessment for the year of assessment becomes final and conclusive under section 70,

whichever is the later, or within such further time, if any, as the Commissioner may allow as being reasonable in the

circumstances.";

(ii) in subsection (5) by adding after "10(2)" –

"and, where a nomination under section 10(3)(b) is required, includes such nomination".