Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 31

Child allowance

Caution: This is a past version. See the current version here.

(1) An allowance ("child allowance") shall be granted under this section in
the prescribed amount in any year of assessment if the person had living and
was maintaining at any time during the year of assessment an unmarried child
who was-

   (a)  under the age of 18;

   (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) Subject to subsection (3), where more than one person is entitled to claim
a child allowance under this section in respect of the same child for the same
year of assessment, the allowance due shall be apportioned on such basis as
the Commissioner may decide having regard to the contributions made by each
individual to the maintenance and education of the child during the
year of assessment.

(3) In the case of a husband and wife, not being a husband and wife living
apart, chargeable to salaries tax under Part III-

   (a)  all child allowances grantable under this section shall be claimed by
        one spouse; and

   (b)  the claim shall be made by such spouse as the spouses may nominate.

(4) A nomination under subsection (3)(b) made in relation to any
year of assessment shall not be revoked save with the consent of the
Commissioner whose decision in the matter shall be final and not subject to
objection or appeal.

(5) The total of the child allowances granted to a person in respect of his or
her children shall not exceed the prescribed amount.