唔識計數~10分題/~快快快~15分鐘內答

免稅額
已婚人士 $216,000
子女免稅 $30,000
父母免稅 $30,000 (over 60year-old)
額外免稅 $30,000 (lived together)
總數 $306,000

總收入少過 $306,000就不用交稅了

for the finanxial year 2001/2002
married person's allowance　　　　　　$ 216,000
for each of the 1st child 　　　　　　　　$30,000
for each qualified parent aged 60 or more　$30,000
aged between 55 and 59　　　　　　　　----------
the maximum income if they did not have pay any tax
　　　　　　　　　　　　　　　　 = $276,000
at this financial year no any allowance of living together
but anyone can deduct of elderly residential care expenses
if they lived in elderly home　　　　　
圖片參考：http://hk.yimg.com/i/icon/16/21.gif

**you can also claim for deduction of home loan interest
and interest payments ot produce income from properties let

71 . 2001

Max income for 01/02 is HK$306,000