15 Sept 2003
WONG TAI WAI DAVID AND ANOTHER v. COMMISSIONER OF INLAND REVENUE
- Citation
- WONG TAI WAI DAVID AND ANOTHER v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCIA2/2003
Sections 41(1A) and 42A of the Inland Revenue Ordinance unambiguously require that married spouses who jointly elect for personal assessment be treated as one tax unit with aggregated income and a single assessment; those provisions do not contravene Articles 8, 11 or 25 of the Basic Law; the Commissioner has no statutory discretion to assess spouses separately and to act contrary to the mandatory terms of the Ordinance; accordingly the appeal is dismissed.