伤残受养人免税额︰31A.DOC

Case No. D10/11 Salaries tax – allowance – dependent sister allowance – whether appellant maintained spouse’s handicapped sister – whether appellant predominantly cared for spouse’s handicapped sister – Inland Revenue Ordinance section 30B. [Decision in Chinese] Panel: Cissy K S Lam (chairman), Vincent P C Kwan and Elaine Liu Yuk Ling. Date of hearing: 12 May 2011. Date of decision: 15 July 2011. The appellant objected to the Deputy Commissioner’s determination to reject his claim for dependent sister allowance. The sister (‘Ms A’) of the appellant’s spouse was 37 at the time of the assessm