Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 32

Single parent allowance

(1) An allowance ("single parent allowance") of the prescribed  amount shall
be granted if at any time during the year of assessment the person had the
sole or predominant care of a child in respect of whom the person was entitled
during the year of assessment to be granted a child  allowance.

(2) A person shall not be entitled to claim single parent allowance-

   (a)  if at any time during the year of assessment the person was married
        and not living apart from his or her spouse;

   (b)  by reason only that the person made contributions to the maintenance
        and education of the child during the year of assessment; or

   (c)  in respect of any 2nd or subsequent child.

(3) Where 2 or more persons are entitled to claim single parent  allowance 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-

   (a)  having regard to the respective periods for which each person had the
        sole or predominant care of the child during the year of  assessment;
        or

   (b)  if, in the opinion of the Commissioner, those periods are uncertain,
        on such basis as the Commissioner may decide as being just.