If a married couple , not being a husband and a wife living apart , have more than one child for whom child allowance is claimed , all child allowances must be claimed by either the husband or the wife 如夫妇二人(并非分开居住的丈夫与妻子)有多过一名子女符合上述条件，所有子女免税额必须由丈夫或妻子一人提出申索。
Elders may isolate themselves due to bereavement of spouse s death . nowadays , the contact between elders and their adult children tends to decrease , as most adult children move out from their parent s homes , and are busy with their own lives 配偶逝世所带来的哀伤可能令长者自我孤立。现时子女一般与长者分开居住，又各自为自己生活奔波，便减少与长者的接触。
You are eligible to claim dependent brother sister allowance if you or your spouse , not being a spouse living apart , maintains you or your spouse s unmarried brother or sister , who was at any time in the year of assessment , 如你供养你或你配偶并非与你分开居住的配偶的未婚兄弟姊妹，而该兄弟姊妹在有关课税年度内任何时间符合下列条件，则你便可申索供养兄弟姊妹免税额：
The first condition is that throughout the year of claim you must be single , divorced , widowed or if married , was living apart from the spouse . therefore , no allowance can be claimed for the year of marriage , divorce , death of spouse or separation with the spouse 如你在某课税年度内结婚办妥离婚丧偶或与其配偶分开居住，你不能在该课税年度申索单亲免税额，最快也要待下一课税年度才可得到单亲免税额。
The first condition is that throughout the year of claim heshe must be single , divorced , widowed or if married , was living apart from the spouse . therefore , no allowance can be claimed for the year of marriage , divorce , death of spouse or separation with the spouse 如纳税人在某课税年度内结婚、办妥离婚、丧偶、或与其配偶分开居住，他她不能在该课税年度申索单亲免税额，最快也要待下一课税年度才可得到单亲免税额。
Dependent brothersister allowance from the year of assessment 199697 onwards , a taxpayer is eligible to claim dependent brothersister allowance if heshe or hisher spouse , not being a spouse living apart , maintains hisher or hisher spouse s unmarried brother or sister , who was at any time in the year of assessment , 由199697课税年度开始，纳税人如供养他她或其配偶(并非与该人士分开居住的配偶)的未婚兄弟姊妹，而该兄弟姊妹在有关课税年度内任何时间符合下列条件，则纳税人便可申索供养兄弟姊妹免税额：
