### Inland Revenue Ordinance 《稅務條例》

9A. Remuneration under certain agreements treated as being income derived from an employment of profit
(1) Where a person (relevant person

10. Salaries tax on spouses to be paid separately unless they elect to be jointly assessed
(1) In the case of a husband and wife, unless an election is made under subsection (2), salaries tax shall be payable on the net chargeable income of each spouse ascertained under this Part by the spouse to whom the income has accrued.
(2) Where in any year of assessment a husband and wife, not being a wife living apart from her husband, both have assessable income and—
(a) either the husband or wife is entitled to deductions under Part 4A and allowances under Part 5 which, in aggregate, are in excess of his or her net assessable income; or (Amended 31 of 1998 s. 4)
(b) both also have a net chargeable income and the aggregate of the salaries tax which would be payable by them if subsection (1) applies exceeds the salaries tax which would be payable if an election is made under this subsection,
an election may be made by them, subject to section 11, to be assessed to salaries tax in the manner specified in subsection (3).
(3) Where an election is made by a husband and wife under subsection (2) salaries tax shall be payable on their aggregated net chargeable income as ascertained under section 12B(2) and in the case of an election—
(a) under subsection (2)(a), the spouse who would have been chargeable to salaries tax in the absence of such an election;
(b) under subsection (2)(b), the spouse who is nominated by them,
shall be chargeable to salaries tax in respect of such aggregated net chargeable income.
(4) Where a husband or wife is deceased an executor shall have the same right to make an election under subsection (2) as the deceased would have had if the deceased had not died.
(5) For the purposes of subsection (3), where an election is made under subsection (2) by a husband and wife who married one another in the year of assessment to which the election relates, they shall be deemed, for the purposes of ascertaining their aggregated net chargeable income for that year, to have married at the commencement of that year.
(Replaced 43 of 1989 s. 3. Amended E.R. 1 of 2012)

### Inland Revenue Ordinance 《稅務條例》

11. The time and manner in which an election or the withdrawal of an election for joint assessment is to be made
(1) An election shall be made in the specified form jointly by the husband and wife and, subject to subsection (3), may be withdrawn by them jointly by notice in writing given to the Commissioner.
(2) An election shall relate to the year of assessment specified in such form and it, and any withdrawal thereof under this section, may be made at any time—
(a) within that year of assessment or the following year of assessment; or
(b) before the expiration of a period of one month following the time when the assessment for the year of assessment becomes final and conclusive under section 70,
whichever is the later, or within such further time, if any, as the Commissioner may allow as being reasonable in the circumstances.
(3) Where an election is withdrawn under this section it shall, for the purpose of assessing the net chargeable income of the husband and wife, be deemed never to have been made and any assessment made prior to such withdrawal on the basis of the election may be adjusted by the Commissioner to take account of the withdrawal.
(4) A husband and wife who under this section have withdrawn an election may not again make an election in relation to the year of assessment to which the withdrawn election relates.
(5) In this section election (選擇) means an election made under section 10(2) and, where a nomination under section 10(3)(b) is required, includes such nomination.
(Added 43 of 1989 s. 3)

11B. Ascertainment of assessable income
The assessable income of a person in any year of assessment shall be the aggregate amount of income accruing to him from all sources in that year of assessment.
(Added 8 of 1973 s. 5. Amended 71 of 1983 s. 5)

11C. Office or employment of profit
For the purpose of section 11B, a person shall be deemed to commence or cease, as the case may be, to derive income from a source whenever and as often as he commences or ceases—
(a) to hold any office or employment of profit; or 
(b) to become entitled to a pension. 
(Replaced 71 of 1983 s. 6)

### Inland Revenue Ordinance 《稅務條例》

11D. Receipt of income
For the purpose of section 11B—
(a) income which has accrued to a person during the basis period for a year of assessment but which has not been received by him in such basis period shall not be included in his assessable income for that year of assessment until such time as he shall have received such income, when notwithstanding anything contained in this Ordinance, an additional assessment shall be raised in respect of such income:
Provided that for the purposes of this paragraph income which has either been made available to the person to whom it has accrued or has been dealt with on his behalf or according to his directions shall be deemed to have been received by such person;
(b) income accrues to a person when he becomes entitled to claim payment thereof:
Provided that—
(i) any lump sum payment received on or after 1 April 1966, being a lump sum payment or gratuity paid or granted upon the retirement from or termination of any office or employment or any contract of employment of an employee or a lump sum payment of deferred pay or arrears of pay arising from an award of salary or wages, whether such a payment is paid by an employer to a person during employment or after that person has left his employ, shall upon the application in writing of the person entitled to claim payment thereof within 2 years after the end of the year of assessment in which the payment is made be related back and shall then be deemed to be income which has accrued during the periods in which the services or employment, in respect of which the payment was made, were performed or exercised, or, if the relevant periods of service or employment exceed 3 years, the payment shall be deemed to be income accruing at a constant rate over the 3 years ending on the date on which the person became entitled to claim payment thereof or ending on the last day of employment, whichever is the earlier; and, notwithstanding section 70, an application made by any person under this proviso for the adjustment of an assessment shall, to that extent, be regarded as a valid objection to the assessment under section 64; and
(ii) subject to proviso (i), any payment made by an employer to a person after that person has ceased or been deemed to cease to derive income which, if it had been made on the last day of the period during which he derived income, would have been included in that person’s assessable income for the year of assessment in which he ceased or is deemed to cease to derive income from that employment, shall be deemed to have accrued to that person on the last day of that employment.

(Added 8 of 1973 s. 5. Amended 71 of 1983 s. 7)