Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 11

The time and manner in which an election or the withdrawal of an election for joint assessment is to be made

(1) An election shall be made in the specified form jointly by the husband and
wife and, subject to subsection (3), may be withdrawn by them jointly by
notice in writing given to the Commissioner.

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

   (b)  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.

(3) Where an election is withdrawn under this section it shall, for the
purpose of assessing the net chargeable income of the husband and wife, be
deemed never to have been made and any assessment made prior to such
withdrawal on the basis of the election may be adjusted by the Commissioner to
take account of the withdrawal.

(4) A husband and wife who under this section have withdrawn an election may
not again make an election in relation to the year of  assessment to which the
withdrawn election relates.

(5) In this section "election" (選擇) means an election made under
section 10(2) and, where a nomination under section 10(3)(b) is required,
includes such nomination. (Added 43 of 1989 s. 3)

"election" (選擇)