| I. | Confirmation of minutes of meeting
(8:30 am - 8:35 am)
|
| | LC Paper No.
|
| Minutes of meeting on 5 February 2004 | CB(1)1073/03-04
(issued on 23 February 2004)
|
| II. | Meeting with deputation and the Administration
(8:35 am - 10:25 am)
Meeting with the Real Estate Developers Association of Hong Kong
|
| | LC Paper No.
|
| The Real Estate Developers Association of Hong Kong dated 1 December 2003 | CB(1)500/03-04 (08)
(English version only)(issued on 5 December 2003)
|
| The Real Estate Developers Association of Hong Kong dated 23 December 2003 | CB(1)921/03-04 (03)
(English version only)(issued on 3 February 2004)
|
| Meeting with the Administration
Matters arising from previous meetings
|
| | LC Paper No.
|
| Administration's paper on follow-up actions arising from the discussion at the meeting on 5 February 2004 | CB(1)1064/03-04 (01)
(English and Chinese versions issued on 5 December 2003 and 3 February 2004 respectively)
|
| List of issues requiring follow-up actions by the Administration (Position as at 23 February 2004)
| CB(1)1074/03-04 (01)
(issued on 23 February 2004)
|
| Written submissions and Administration's response
|
| | LC Paper No.
|
| Capital Markets Tax Committee of Asia (Hong Kong Chapter) | CB(1)500/03-04 (03)
(English version only)(issued on 5 December 2003)
|
| Hong Kong Society of Accountants dated 8 December 2003 | CB(1)531/03-04 (01)
(English version only)(issued on 8 December 2003)
|
| Hong Kong Society of Accountants dated 4 February 2004 | CB(1)947/03-04 (01)
(English version only)(issued on 9 February 2004)
|
| Joint Liaison Committee on Taxation | CB(1)500/03-04 (04)
(English version only)(issued on 5 December 2003)
|
| The Association of Chartered Certified Accountants Hong Kong | CB(1)500/03-04 (05)
(English version only)(issued on 5 December 2003)
|
| The Chinese General Chamber of Commerce | CB(1)500/03-04 (06)
(English version only)(issued on 5 December 2003)
|
| The Hong Kong Association of Banks | CB(1)500/03-04 (07)
(English version only)(issued on 5 December 2003)
|
| The Taxation Institute of Hong Kong dated 1 December 2003 | CB(1)500/03-04 (09)
(English version only)(issued on 5 December 2003)
|
| The Taxation Institute of Hong Kong dated 20 December 2003 | CB(1)921/03-04 (04)
(English version only)(issued on 3 February 2004)
|
| Hong Kong Bar Association | CB(1)921/03-04 (05)
(English version only)(issued on 3 February 2004)
|
| Summary of views submitted to the Bills Committee and the Administration's response upon re-activation of the Bill (position as at 23 February 2004)
| CB(1)1074/03-04 (02)
(issued on 23 February 2004)
|
| Correspondence between Assistant Legal Adviser 1 (ALA1) and the Administration
| ALA1's letter | Administration's reply |
| Letter dated 13 November 2003 from ALA1 to the Administration on the technical aspects of the proposed Committee Stage amendments | CB(1)500/03-04 (01)
(issued on 5 December 2003) | CB(1)500/03-04 (02)
(English and Chinese versions issued on 5 December 2003 and 3 February 2004 respectively) |
|
| Other papers
|
| | LC Paper No.
|
| Extracts from legislation or tax guides of Singapore, Malaysia, Australia, New Zealand and the United Kingdom relevant to proposed section 15(1)(ba) (Clause 5 of the Bill)
| CB(1)947/03-04 (02)
(English version only)(issued on 9 February 2004)
|
| The case of Commissioner of Inland Revenue and Emerson Radio Corp (1999)2 Hong Kong Court of Final Appeal Report
| CB(1)947/03-04 (03)
(English version only) (issued on 9 February 2004)
|
| Administration's paper on response to concerns raised at the meeting on 9 December 2003
| CB(1)921/03-04 (01)
(issued on 3 February 2004)
|
| Revised proposed Committee Stage amendments provided by the Administration on 7 November 2003
| CB(1)303/03-04 (01)
(issued on 11 November 2003)
|
| Marked-up copy of revised proposed Committee Stage amendments provided by the Administration on 7 November 2003
| CB(1)303/03-04 (02)
(issued on12 November 2003)
|
| Paper provided by the Administration on "Results of the Consultations and Effects of the Proposed Committee Stage Amendments"
| CB(1)7/03-04 (01)
(issued on 2 October 2003)
|
| III. | Any other business
(10:25 am - 10:30 am)
(A list of other relevant papers and submissions previously issued is in the Appendix to agenda.)
|
| Papers | Paper No./Ref.
|
| Bill gazetted on 5 October 2000 | LC Paper No. CB(3)29/00-01
(issued on 4 October 2000)
|
| Legislative Council Brief | File Ref: FIN CR 1/2306/00
(issued by the Finance Bureauon 29 September 2000)
|
| Legal Service Division Report | LC Paper No. LS8/00-01
(issued on 16 October 2000)
|
| Correspondence between the Legal Service Division (LSD) and the Administration | LC Paper No. CB(1)129/00-01 (03)
(issued on 3 November 2000)
|
| Information paper provided by the Administration - Examples of the kinds of avoidance schemes to be addressed with the proposed amendments to section 16(2) of the Inland Revenue Ordinance (Cap. 112)
| LC Paper No. CB(1)185/00-01 (01)
(issued on 17 November 2000)
|
| The Administration's response to the concerns raised by the Bills Committee at the 6 and 20 November 2000 meetings
| LC Paper No. CB(1)248/00-01 (07)
(English and Chinese versions issued on 1 and 6 December 2000 respectively)
|
| # | Proposed Committee Stage amendments provided by the Administration on 25 July 2003 | LC Paper CB(1)2323/02-03 (01)
(issued on 1 August 2003)
|
| Administration's paper on response to concerns raised at the meeting on 13 November 2003 | LC Paper No. CB(1)531/03-04 (02)
(English and Chinese versions issued on 5 December 2003 and 3 February 2004 respectively)
|
| # The Administration has provided a set of revised Committee Stage amendments on 7 November 2003.
|
| Submissions | LC Paper No./Ref.
|
| * | PricewaterhouseCoopers Limited | CB(1)248/00-01 (01)
(English version only)(issued on 1 December 2000)
|
| * | Supplementary information provided by the PricewaterhouseCoopers Ltd. | CB(1)273/00-01 (03)
(English version only)(issued on 6 December 2000)
|
| The Association of Chartered Certified Accountants Hong Kong | CB(1)248/00-01 (02)
(English and Chinese versions issued on 1 and 8 December 2000 respectively)
|
| The Taxation Institute of Hong Kong | CB(1)248/00-01 (03)
(English version only)(issued on 1 December 2000)
|
| Hong Kong Society of Accountants | CB(1)248/00-01 (04)
(English version only)(issued on 2 December 2000)
|
| * | The Hong Kong General Chamber of Commerce | CB(1)248/00-01 (05)
(English version only)(issued on 1 December 2000)
|
| Woo, Kwan, Lee & Lo | CB(1)248/00-01 (06)
(English version only)(issued on 1 December 2000)
|
| The Hong Kong Association of Banks | CB(1)274/00-01
(English version only)(issued on 6 December 2000)
|
| Hong Kong Bar Association | CB(1)351/00-01
(English version only)(issued on 19 December 2000)
|
| Capital Markets Tax Committee of Asia (Hong Kong Chapter) | CB(1)366/00-01
(English version only)(issued on 22 December 2000)
|
| The Real Estate Developers Association of Hong Kong | CB(1)510/00-01
(English version only)(issued on 29 January 2001)
|
| Summary of deputations' concerns (Covering deputations who have agreed to release their submissions to the public)
| CB(1)303/03-04 (03)
(issued on 11 November 2003)
|
| Summary of deputations' concerns(Covering deputatons who have advised that their submissions should not be released to the public)
| CB(1)303/03-04 (04)
(issued on 11 November 2003)
|
| * Deputations who have advised that their submissions should not be released to the public.
|
