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Board of Review tax appeal decision concerning whether a medical practitioner’s professional indemnity insurance subscription qualifies as a deductible employment expense under salaries tax provisions of the Inland Revenue Ordinance for the 2016/17 assessment year.
Case Number:
D23/19
Jurisdiction:
Hong Kong
Subject:
Salaries Tax – deduction of employment expenses
Legal Basis:
Inland Revenue Ordinance sections 12(1)(a), 66, 68(4)
Type of Document:
Tax appeal decision
Adjudicating Body:
Board of Review (Inland Revenue Ordinance)
Panel:
Chui Pak Ming Norman (Chairman); Poon Shik Kwong Stephen; Anita H K Yip SC
Date of Hearing:
19 November 2019
Date of Decision:
16 March 2020
Appellant:
Medical practitioner (name not stated)
Respondent:
Commissioner of Inland Revenue
Representation:
Appellant in person; Chan Wun Fai, Yu Wai Lim and Ho Lut Him for the Commissioner of Inland Revenue
Tax Year Concerned:
Year of assessment 2016/17
Income Declared:
HK$2,797,488
Disputed Expense:
Annual subscription for professional indemnity insurance (HK$25,900)
Professional Body:
Professional Organization D
Issue:
Whether professional indemnity insurance subscription qualifies as a deductible expense under salaries tax
Outcome:
Appeal dismissed
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Year:
2023
Region / city:
UK
Topic:
Financial Procedures
Document Type:
Internal Policy
Organ / institution:
Citizens Advice
Author:
Not specified
Target Audience:
Staff and Trustees
Period of validity:
Indefinite
Approval date:
Not specified
Amendment date:
Not specified
Year:
2023
Region / City:
New South Wales
Topic:
Employment Law, Salaries, Public Sector
Document Type:
Award
Organization / Institution:
Industrial Relations Commission of New South Wales
Author:
Industrial Relations Commission of New South Wales
Target Audience:
Employees in the public sector, employers, and industrial relations professionals
Period of Validity:
From 1 July 2023
Approval Date:
20 July 2023
Date of Changes:
1 July 2023
Year:
2011
Region / City:
United States
Topic:
Federal Law Enforcement
Document Type:
Budget Request
Agency:
United States Marshals Service
Author:
United States Marshals Service
Target Audience:
Government Officials, Law Enforcement Personnel, Budget Analysts
Period of Validity:
FY 2012
Approval Date:
February 2011
Date of Changes:
N/A
Subject:
Civics
Grade Level:
Not specified
Learning Objective (SWBAT):
Identify the salaries of Congress and understand the powers of Congress
Topic:
Salaries, benefits, and constitutional powers of Congress
Type of Document:
Classroom worksheet with reading comprehension questions
Source Referenced:
Fox News article published September 29, 2010
Publication Date Referenced:
September 29, 2010
Constitutional Reference:
27th Amendment (ratified 1992); Article I, Section 8 of the U.S. Constitution
Institutions Mentioned:
United States Congress; Senate; House of Representatives
Primary Themes:
Congressional compensation, benefits, delegated powers, constitutional provisions
Activities Included:
Short-answer questions; critical thinking prompts; benefit identification exercise
Year:
2024
Region / City:
West Virginia, USA
Topic:
Education, Teacher Salaries
Document Type:
Legislative Fiscal Note
Government / Institution:
West Virginia Legislature
Author:
Delegates Ellington, Statler, Toney, Kirby, Hornby, Lucas, Willis, E. Pritt, Dittman, W. Clark, Brooks
Intended Audience:
Legislators, Education Officials
Period Covered:
2023–2025 school years
Date Introduced:
January 16, 2024
Committee Referral:
Education, then Finance
Related Legislation:
§18A-4-2 of the Code of West Virginia
Salary Impact:
Minimum teacher salaries increased, with additional provisions for experience and subject-specific assignments
Year:
2006
Region / city:
Australia
Subject:
Education and Training Reform
Document Type:
Ministerial Order
Issuing body:
Department of Education and Training
Author:
James Merlino
Target Audience:
Employees in the Teaching Service under the Education and Training Reform Act 2006
Period of validity:
Ongoing
Approval Date:
2006
Amendments Date:
2017
Version:
1038
Amendments included:
Order 126, Order 1328, Order 1354, Order 1360
Year:
2008-2009
Region / Institution:
United States, specific college
Topic:
Statistics, Multiple Regression, Categorical Variables
Document Type:
Educational Activity / Lesson
Author:
Not specified
Target Audience:
Students in statistics or data analysis courses
Dataset:
Salaries dataset from R car package
Variables Covered:
rank, discipline, yrs.since.phd, yrs.service, sex, salary
Methodology:
Use of indicator (dummy) variables in regression
Examples Included:
Binary categorical predictor, multiple category predictor
Practical Exercises:
Regression modeling and interpretation exercises
Software / Tools:
R programming language, ggplot2, car package
Year:
2026
Region / City:
Wayne County, Utah
Topic:
Salaries of elected officials
Document Type:
Ordinance
Authority:
Wayne County Commission
Author:
Wayne County Commission
Target Audience:
Wayne County Elected Officials
Period of Validity:
2026
Approval Date:
____________________, 2026
Date of Changes:
N/A
Author:
Adan Ibrahim
Subject:
Soccer players, professional leagues, salaries, and athlete careers
Type of document:
Informational essay
Sport:
Soccer
Key figures mentioned:
Lionel Messi; Cristiano Ronaldo
Notable teams mentioned:
FC Barcelona
Geographic scope:
International soccer
Year:
2016/17
Institution:
College of Life and Environmental Sciences, University of Exeter
Type:
Assessment Guidelines
Audience:
Undergraduate and Postgraduate Students
Scope:
All taught programmes across disciplines and levels
Reference:
University Teaching Quality Assurance Manual (TQA)
Levels Covered:
Level 3 (pre-UG), Level 4 (first year UG), Level 5 (second year UG), Level 6 (final year UG), Level 7 (Masters)
Assessment Method:
Subjective marking, excluding MCQ, SAQ, or national criteria-based assessments
Year:
2016/17
Region / City:
Australia
Topic:
Performance Reporting, Health Regulation
Document Type:
Annual Report
Agency:
AHPRA
Author:
Ian Smith PSM, Michael Gorton AM
Target Audience:
Agency Management Committee, National Boards, External Parties
Period of Action:
1 July 2016 – 30 June 2017
Approval Date:
N/A
Date of Changes:
N/A
Context:
Annual report outlining the Performance Committee’s activities and initiatives during the 2016/17 period to improve the performance reporting framework for the Australian health regulation system.
Year:
From 2016/17
Region:
Moray
Country:
Scotland
Organisation:
Moray Council
Programme:
Duke of Edinburgh’s Award (DofE)
Office:
DofE Moray Office
Partner Organisation:
DofE Scotland
Document Type:
Administrative guidance leaflet
Subject:
Bulk purchasing of participant places and welcome packs
Related Agreement:
Partnership Agreements between Moray Council and Centres
Financial Process:
Enrolment fee collection and invoicing at end of financial year
Target Audience:
Centre Coordinators, Centre Admin Staff, DofE Leaders
Year:
2016/17
Academic Level:
Level 6/7
Program:
PGCE (Secondary) Drama
Modules:
Evidence-informed Learning, Teaching and Assessment; Professional Enquiry and Subject Leadership
Credits:
30 per module
Module Leader:
John Keenan
Semester:
1 & 2
Mode of Delivery:
Blended learning
Scheduled Hours:
300 per module
Contact Hours:
24 per module
Target Audience:
Secondary school trainee teachers
Website:
https://newmanpgcedramaenglish.wordpress.com
Year:
2016/17
Region / City:
Betsi Cadwaladr University Health Board
Theme:
Physical assault incidents on staff
Document Type:
FOI response
Institution:
Betsi Cadwaladr University Health Board
Author:
Betsi Cadwaladr University Health Board
Target Audience:
Public, staff, relevant authorities
Period of validity:
2016/17, 2017/18
Date of approval:
Not applicable
Date of changes:
Not applicable
Year:
2016/17
Organisation:
CSIRO
Program Name:
Undergraduate Vacation Scholarships – Astronomy and Space Science
Reference Number:
24322
Classification:
CSOF1.1
Stipend:
$1462.77 per fortnight (before tax)
Tenure:
10 weeks (28 November 2016 – 10 February 2017)
Locations:
Marsfield, Sydney; Perth, WA
Number of Projects:
12
Field:
Astronomy and Space Science
Eligibility:
Australian/New Zealand Citizens, Australian Permanent Residents, or international students with full work rights
Academic Requirements:
Minimum three years completed undergraduate study; strong academic record (credit average or higher); intention to undertake honours and/or postgraduate study
Application Requirements:
Selection of two preferred projects; cover letter and resume; academic results; optional referees
Contact Phone:
1300 984 220
Contact Email:
[email protected]
Project Fields of Study:
Electrical/Electronic Engineering; Computer Science; Computer Engineering; Astrophysics
Document Type:
Scholarship program announcement and project descriptions
Year:
2015
Region / City:
United Kingdom
Topic:
Funding for disabled students in higher education
Document Type:
Consultation response form
Organization:
Department for Business, Innovation and Skills
Author:
Paul Higgs, Higher Education Student Funding Policy
Target Audience:
Individuals, businesses, government bodies, charities, and educational institutions
Effective Period:
From 2016/17 onwards
Approval Date:
N/A
Date of Changes:
N/A
Case No.:
D13/21
Jurisdiction:
Hong Kong
Subject Matter:
Profits tax – source of profits – offshore profits claim
Type of Document:
Board of Review decision
Relevant Legislation:
Inland Revenue Ordinance (sections 2, 14(1), 66, 68(4), (8), (9), Part 1 of Schedule 5)
Panel:
Chui Pak Ming Norman (chairman), Chung Koon Ying, Louis, Ng Cheuk Ping, Charmaine
Date of Hearing:
24 June 2021; 2 September 2021
Date of Decision:
17 December 2021
Appellant:
Private company incorporated in Hong Kong
Respondent:
Commissioner of Inland Revenue
Tax Year in Dispute:
2016/17 (with provisional tax for 2017/18)
Assessable Profits (Original):
HK$360,000
Tax Payable (Original):
HK$39,400
Assessable Profits (Revised):
HK$145,241
Tax Payable (Revised):
HK$5,991
Amount of Costs Ordered:
HK$25,000
Outcome:
Appeal dismissed; Revised Profits Tax Assessment confirmed
Key Issue:
Whether the Subject Profits were sourced offshore or arose in or were derived from Hong Kong
Related Activities:
Acquisition and sale of blinds and accessories; installation works; manufacturing by third party in the Mainland
Year:
2017
Region:
South Africa
Subject:
Higher Education and Training Audit Results
Document Type:
Government audit briefing
Institution:
Auditor-General of South Africa
Target Audience:
Portfolio Committee on Higher Education and Training
Period Covered:
2016/17 financial year
Approval Date:
12 September 2017
Audited Entities:
Department of Higher Education and Training, TVET colleges, Universities, SETAs
Audit Outcomes:
Clean audits, unqualified with findings, qualified audits, disclaimer/adverse opinions
Control Issues:
Employee cost documentation, prepayments, asset register, leave accruals
Recommendations:
Implementation of controls, accountability measures, electronic document management
Year:
2016/17
Region / city:
Wandsworth
Topic:
Healthcare Services, Clinical IT, Medical Guidelines
Document Type:
Guidelines
Target Audience:
Healthcare professionals, medical staff
Effective Period:
2016-2017
Approval Date:
Not specified
Modification Date:
Not specified
Year:
2015/16 – 2016/17
Institution:
University of Ghana
Department:
Department of Information Studies
Course Level:
Undergraduate Level 100
Author:
Dr. Perpetua S. Dadzie
Acknowledgements:
Mr. Andy Adu Sarbeng, Teaching Assistant
Course Website:
http://sakai.ug.edu.gh/XXXXXXXXXXX
Support Contact:
School of Continuing and Distance Education, University of Ghana, Legon, Accra
Type of Document:
Study Guide
Teaching Method:
Problem-based learning
Delivery Format:
Online via Sakai LMS
Content Coverage:
Information concepts, communication, institutions of information management, information storage and retrieval, information technology
Assessment:
Individual assignments, group term paper, quizzes, tests
Target Audience:
Undergraduate students in Information Studies
Language:
English
Academic Year:
2015/16 – 2016/17