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References
- ↑ Commissioner of Inland Revenue v George Andrew Goepfert, [1987] HKCFI 100; HCIA5/1986; 2 HKTC 210 (10 April 1987), Hong Kong Court of First Instance
- ↑ Inland Revenue Ordinance, s. 8(1)
- ↑ Inland Revenue Ordinance, s. 8(1A)
- ↑ Goepfert, par. 46–47
- ↑ "Departmental Interpretation and Practice Notes No. 10 (Revised): The Charge to Salaries Tax" (PDF). Hong Kong Inland Revenue Department. June 2007. Retrieved 13 September 2013.