| Journal Call no. | HJ3001.T39 |
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| Author | Cho, Stella. |
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| Article Title | Tax planning on the aspect of separate taxation under salaries tax in Hong Kong / Stella Cho and Samuel Chan. |
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| Is Part Of | Taxation ; no.2, Sep 1990, p.1-7, illus. |
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| Abstract | The 1989 Ordinance, with effect on the 1989/90 final assessment issued on or after 1 April 1990 and assessments in the subsequent years, introduced a system whereby salaries tax is assessed on an individual basis, including a married woman who has earned income liable to Hong Kong salaries tax. |
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