Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 30B

Dependent brother or dependent sister allowance

(1) An allowance ("dependent brother or dependent sister allowance") shall be
granted under this section in the prescribed amount in any year of assessment
if a person or the spouse of the person, not being a spouse living apart from
the person, maintains an unmarried brother or unmarried sister, or an
unmarried brother or unmarried sister of the spouse of the person, in the
year of assessment and the person so maintained at any time in the
year of assessment was-

   (a)  under the age of 18 years;

   (b)  of or over the age of 18 years but under the age of 25 years and was
        receiving full time education at a university, college, school or
        other similar educational establishment; or

   (c)  of or over the age of 18 years and was, by reason of physical or
        mental disability, incapacitated for work.

(2) A dependent brother or dependent sister allowance may be granted for each
brother or sister or brother or sister of the spouse maintained.

(3) For the purposes of this section-

   (a)  a brother or sister of the person or a brother or sister of the spouse
        of the person is only treated as maintained by the person or by the
        spouse of the person if, at any time during the year, the person or
        the spouse had sole or predominant care of the brother or sister or of
        the brother or sister of the spouse;

        (b)	"brother or sister or brother or sister of the spouse" (兄弟姊妹或配偶的
兄弟姊妹) means, in relation to many person-

        (i)    a natural brother or natural sister of the person or the
               spouse;

        (ii)   an adopted brother or adopted sister of the person or the
               spouse;

        (iii)  a step brother or step sister of the person or the spouse;

        (iv)   in the case of a deceased spouse, a person who would have been
               the brother or sister of the spouse under subparagraph (i),
               (ii) or (iii) if the spouse had not died. (Added 24 of 1996 s.
               8)

"brother or sister or brother or sister of the spouse"
(兄弟姊妹或配偶的兄弟姊妹)