The expansion of the scope of spa to cover the allowance for travelling expenses in the place of study with effect from the next claiming cycle of spa for all eligible officers 由下一个申领周期起，把所有合资格申领者的学生旅费津贴的适用范围，扩大至包括在就读地方支付的交通费
The spa will be credited to a child s school passage account at the rate prevailing on the commencement date of the first trip in each 12 - month cycle or the cycle starting date , whichever is the later 学生旅费津贴会以每12个月周期间的第一次旅程的开始日期或该周期的开始日期以两者
As from 1 april 2003 onwards , any amount paid by an employer in connection with a holiday journey is taxable . this includes school passage allowance and related benefits baggage and traveling expenses and long service travel award 由2003年4月1日开始，所有由雇主支付的度假旅程开支均为纳税人的应课税入息，即包括海外教育旅费津贴和相关的福利行李及交通开支，以及长期服务公费旅行福利。
As from 1 april 2003 onwards , any amount paid by an employer in connection with a holiday journey is taxable . this includes school passage allowance and related benefits ( baggage and traveling expenses ) and long service travel award 由2003年4月1日开始，所有由雇主支付的?度假旅程开支均为纳税人的应课税入息，即包括海外教育旅费津贴和相关的福利(行李及交通开支) ，以及长期服务公费旅行福利。
