### Air Passenger Departure Tax Ordinance 《飛機乘客離境稅條例》

17A. Collecting tax by authorized persons
(1) The Director may authorize in writing, on such terms and conditions as he considers appropriate, a person to collect the tax from a passenger.
(2) Any tax collected by an authorized person shall be paid by him to the Director of Accounting Services.
(3) Where the Director authorizes any person under subsection (1), he may determine the manner in which the tax is to be collected by that person.
(4) Without prejudice to the generality of subsection (3), the Director may issue to an authorized person, tax coupons for sale for the purpose of collecting the tax from a passenger and the value of each tax coupon for the purpose of such sale shall be equivalent to the amount of the tax.
(5) An authorized person shall maintain proper records and accounts of the tax coupons sold by him and the Director, or any person authorized, in writing, by him for the purposes of this subsection, may at any reasonable time inspect and take copies of the records and accounts maintained by the authorized person.
(6) Without prejudice to any other manner in which the tax may be paid under section 4, where a passenger—
(a) presents a tax coupon purchased by him or on his behalf to the operator of the aircraft on which the passenger intends to depart from Hong Kong; or
(b) pays the tax in any other manner determined by the Director under subsection (3) and shows evidence of such payment to the operator of the aircraft on which the passenger intends to depart from Hong Kong,
he shall be regarded as having paid the tax for the purposes of sections 3 and 4.
(7) Nothing in this section shall be construed as affecting the powers of the Director under section 17 or the powers and functions of an operator under this Ordinance.
(8) Where the Director exercises his power under subsection (1) or (3), he shall as soon as possible cause to be published in the Gazette a notice giving particulars of the authorized person and the relevant determination under subsection (3).
(Added 100 of 1995 s. 5)

### Air Passenger Departure Tax Ordinance 《飛機乘客離境稅條例》

18. Liability of an employer
(1) Notwithstanding any term express or implied in any contract of employment, whether entered into before or after the commencement* of this Ordinance, but subject to subsection (2), an employer shall not be liable to pay on behalf of an employee the tax payable by the employee or by any member of the employee’s family departing by air from Hong Kong, nor to reimburse to the employee any such tax that has been paid, and no action shall lie against an employer in respect of the failure by the employer to so pay or reimburse any such tax.
(2) Subsection (1) shall not apply where a contract of employment provides for payment of the tax expressly by reference to this Ordinance.
(3) In this section the term employer (僱主) includes the Government. (Amended 12 of 1999 s. 3)

Editorial Note:
* Commencement date: 9 June 1983.

19. Delegation of powers
(1) The Director may delegate any person to exercise his powers and perform his functions under this Ordinance.
(2) Where the Director delegates a power or function under subsection (1), he may specify the manner in which that power or function shall be exercised or performed.
(Added 100 of 1995 s. 6)

20. Amendment of Schedule 3
The Director may, by notice published in the Gazette, amend Schedule 3.
(Added 15 of 2001 s. 4)

### Dairies Regulations 《奶場規例》

1. Citation
These regulations may be cited as the Dairies Regulations.

2. Interpretation
In these regulations, unless the context otherwise requires—
analysis (分析) includes microbiological assay but no other form of biological assay; (L.N. 407 of 1990)
bacteriological examination (細菌化驗) means any examination other than microbiological assay by which a milk sample is examined for the presence of bacteria or coliform bacteria; (L.N. 407 of 1990; 26 of 2012 s. 53)
dairyman (奶場人員) includes any keeper of cows or buffaloes for the purpose of trade in milk, and any occupier of a dairy, and in cases where a dairy is owned by a corporation or company includes the secretary or other person actually managing such dairy;
disease (疾病) means any disease of an infectious or contagious nature, and includes, in the case of cattle, any disease of the udder which is liable to cause contamination of the milk;
health officer (衞生主任) has the meaning assigned to it by section 2 of the Ordinance and, in addition, includes any veterinary officer and any person for the time being performing the duties of a veterinary officer;
licensee (持牌人) means any person licensed under regulation 8 to maintain a dairy;
milk factory (奶品廠) means any food-manufacturing business which involves the processing or reconstitution of milk or any milk beverage, within the meaning of the Milk Regulation (Cap. 132 sub. leg. AQ); (78 of 1999 s. 7)
milk room (奶室) means a place used for any of the purposes specified in regulation 19(2)(g) but shall not include any part of the dairy in which cattle are kept or milked; (L.N. 407 of 1990)
public analyst (政府分析員) means the Government Chemist, the Government Pathologist and any analyst appointed by the Chief Executive for the purpose of the Public Health and Municipal Services Ordinance (Cap. 132); (10 of 1986 s. 32(1); 65 of 1999 s. 3)
register (登記冊) means the register of dairymen kept by the Director pursuant to the provisions of paragraph (1) of regulation 3;
registered dairyman (已登記奶場人員) means a dairyman whose name is, for the time being, entered in the register;
sell (出售) includes to sell, offer or expose for sale or possess for the purpose of sale. (L.N. 407 of 1990)
(E.R. 1 of 2013)

### Dairies Regulations 《奶場規例》

3. Registration of dairymen
(1) The Director shall keep a register of dairymen.
(2) No person shall carry on the trade of a dairyman unless his name is entered in the register.
(3) Where the Director enters the name of any person in the register, he shall issue to such person a certificate of registration on which shall be affixed a photograph of such person.
(4) The Director may, where he thinks fit, enter the name of any person in the register on such terms or conditions as he may determine.
(5) The Director may, at any time, remove the name of any person from the register.

4. Information required from dairyman seeking registration
The name of any person shall not be entered in the register unless he has furnished full information to the satisfaction of the Director as to his residence, the place where the milk is kept for sale, the place where the milk is produced, the place where the cattle are kept, the nature of his water supply and the general suitability of his arrangements for carrying on the trade of a dairyman.

5. Carrying and production of certificate of registration by dairyman
Any registered dairyman shall, whilst purveying or selling milk, carry his certificate of registration with him, and shall produce it when demanded by any health officer or any inspector.

6. Prohibition of maintaining dairy without licence
Save under and in accordance with a licence issued by the Director under regulation 8, no person shall maintain a dairy.

7. Dairy to be maintained only at premises, etc. specified in licence
No dairy shall be maintained at any premises or place other than the premises or place specified in such licence.