| 1. | Cumulative transfers on death have the same exemption limit but tax rates rise from 30 to 75 per cent .
死亡遗产累计数的免税额与馈赠相同，但起过部分的税率从30增到75。 |
| 2. | Revised duty - free concessions effective from april 1
新烟酒免税额四月一日生效 |
| 3. | Industrial building or commercial building allowance
工业建筑物或商业建筑物免税额 |
| 4. | E - seminar for individual taxpayers - allowances
个别人士的网上税务讲座免税额 |
| 5. | Analysis of allowances for the year of assessment 2003 - 04
课税年度的免税额 |
| 6. | To be eligible for dependent brother allowance ,
要符合申索供养兄弟姊妹免税额的资格 |
| 7. | How can i nominate my spouse to claim child allowance
如何提名配偶申请子女免税额 |
| 8. | Frequently asked questions : allowances and deductions
常见问题：免税额及扣除 |
| 9. | Can both spouses claim their children s alowance
两夫妇可否各自申领他们子女的免税额 |
| 10. | Can i claim child allowance for peter
请问我是否合资格申请他的子女免税额？ |
