| Journal Call no. | HF5601.N43 |
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| Author | Au-Yeung, Anthony. |
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| Article Title | Occupational retirement schemes : a taxation perspective / Anthony Au-Yeung. |
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| Is Part Of | The Hong Kong accountant ; v.4, no.6, Nov/Dec 1993, p.60-61, illus. |
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| Abstract | Following the commencement of the Inland Revenue (Amendment) (No.5) Ordinance 1993 on 19 November 1993 and subject to transitional arrangements, the Commissioner of Inland Revenue ceased to accept applications for approval of occupational retirement schemes. The Registrar of Occupational Retirement Schemes has since taken over responsibility for their registration. |
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