HKHRM comment on Charity Consultation

1

2011719

2

1. 3-112. 2003 12-153. 20116

16-18, 22-24, 26-45

4. 19-21, 25, 46-49

19951219962:

(1998),422

3

z Bethune House Migrant Womens Refuge

Edwina Antonio(

1999913)

4

: 2000923

() (200126)

5

1992

(200125) (200126) (200129)

6

z

(2001.2.6, 2002.3.6)

z (2001.4.16)

7

19982001207

1998412001131207 (2001.2.5, A200129)

8

z

(2006.10.25)9

z 2008.5.12 3500

z 2010.4.263500

z (2010.5.10)

10

z

z www.wisegiving.org.hk(2011.1.8)

11

2003 13.

14.

12

2003(a)

(b)

(c)

(d)

13

2003: : z

z

14

20116

http://www.hkreform.gov.hk

15

z

1891Income Tax Special Purposes Commissioners v Pemsel

z (1)z (2)z (3)z (4)(2.3)

16

z

z

(2.5)

17

z :z :

(5.25)

18

: 49.

50.

19

: (15.9.2005)2. z

4. 4.1 z 4.2 z

(IFSW) (IASSW)20

26(2):

:

1(1):

21

(5.28)22

20062

z2(2): (a)(b)(c)(d)(e)(f)(g)

23

20062

(h)(i)(j)(k)

(l)(m)(4)(5.56)

24

:

4.

25

2005z 2005z (h)z (i)

z (p)

z (p)

(c)(5.63)

26

20058(2)

(a) (i)

(ii)

(b)

(5.65)

27

2005?

(5.71)28

z

(5.92)

29

z

30

McGovern v Att-Gen

Slade J(5.103)

31

(5.103)

32

campaigningpolitical activityC4

(5.107)

33

z

(5.108)z

(5.109)

34

z Aid/Watch Incorporated v Commissioner of Taxation2010

PemselAid/Watch(5.111)

35

z PemselMcGovern v Attorney-General (5.111)

36

(5.112)

37

z 724

$50,000(7.31)

z (7.33)

38

z

(8.34)

z

(8.36)

39

12:12:

(1)(1) (2)(2)

(3)(3) (4)(4)

40

z(12.26)

41

z (12.28)

42

z

(12.33)

43

(12.39)

44

20:20:

(1) (2)

(3) (12.44)

(12.45)

45

1. 2. //:

3. :

46

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4. 49

50

z:[email protected]://www.hkhrm.org.hkz20117191800