| 1. | Additional allowance for dependant living
额外免税额与纳税人 |
| 2. | Net additional allowance
额外免税实额 |
| 3. | Year , with an additional allowance of the same amount if their parents or grandparents are residing with them
岁的父母或祖父母的纳税人，而与这些父母或祖父母同住的纳税人则可享有额外的15 , 000 |
| 4. | Introduce basic and additional allowances at 15 , 000 each for taxpayers caring for dependent parents or grandparents aged between 55 and 59
为供养55 - 59岁的父母祖父母的纳税人，提供每年15 , 000元的免税额。 |
| 5. | At present , there is no statutory provision to apportion the dependent parent or grandparent allowance additional allowance
现行法例亦无将供养或额外供养父母祖父母外祖父母免税额摊分予不同纳税人的条文。 |
| 6. | Introduce basic and additional allowances at $ 15 , 000 each for taxpayers caring for dependent parents or grandparents aged between 55 and 59
?为供养55 - 59岁的父母祖父母的纳税人，提供每年15 , 000元的免税额。 |
| 7. | The second proposal is to introduce a new basic allowance and an additional allowance for taxpayers maintaining parents grandparents aged between 55 and 59
第二项建议是提供新的基本免税额及额外免税额予供养至岁父母或祖父母的纳税人。 |
| 8. | If they reside with you , otherwise than for full valuable consideration , continuously throughout the year of assessment , you are also entitled to the additional allowance
如你父母与你全年同住而无须付出十足有值代价，你便可享有额外免税额。 |
| 9. | " they will be granted a basic allowance of 15 , 000 a year , with an additional allowance of the same amount if their parents or grandparents are residing with them , " he said
而与这些父母或祖父母同住的纳税人则可享有额外的一万五千元免税额。 |
| 10. | " they will be granted a basic allowance of $ 15 , 000 a year , with an additional allowance of the same amount if their parents or grandparents are residing with them , " he said
而与这些父母或祖父母同住的纳税人则可享有额外的一万五千元免税额。 |
