The defendant lodged a claim to the inland revenue department that the property was acquired for trading purposes and as such , the loss arising from the sale of the property should be brought into the computation of his personal assessment 被告向税务局提出申索，报称他购入该物业为炒卖用途，因此出售该物业的亏损应列入计算在被告的个人入息课税评税内。
If a married couple and other individuals are entitled to claim child allowance or dependent brother sister allowance in respect of the same person for the same year of assessment , they must agree among themselves as to who shall claim the allowance 如夫妇二人及其他人士在同一课税年度均有资格就同一人申索子女免税额或供养兄弟姊妹免税额，他们必须互相议定由谁人提出申索。
If a married couple and other individuals are entitled to claim child allowance or dependent brothersister allowance in respect of the same person for the same year of assessment , they must agree among themselves as to who shall claim the allowance 如夫妇二人及其他人士在同一课税年度均有资格就同一人申索子女免税额或供养兄弟姊妹免税额，他们必须互相议定由谁人提出申索。
If a married couple and other individuals are entitled to claim dependent brother sister allowance or child allowance in respect of the same person for the same year of assessment , they must agree among themselves as to who shall claim the allowance 如夫妇二人及其他人士在同一课税年度均有资格就同一人申索供养兄弟姊妹免税额或子女免税额，他们必须互相议定由谁人提出申索免税额。
If a married couple and other individuals are entitled to claim dependent brothersister allowance or child allowance in respect of the same person for the same year of assessment , they must agree among themselves as to who shall claim the allowance 如夫妇二人及其他人士在同一课税年度均有资格就同一人申索供养兄弟姊妹免税额或子女免税额，他们必须互相议定由谁人提出申索免税额。
Furthermore , where an allowance in respect of a dependent person has been granted to a taxpayer and , within 6 months of its being granted , another person claims to be entitled to the allowance , the department will issue additional assessments , withdrawing the dependent parent allowance previously granted to that taxpayer if he is not able to reach an agreement with the other claimant within a reasonable time 如免税额已给予任何一人，而有另一人在其后6个月内提出申索，已获得免税额的人仕，如未于合理时间内与其他有资格的人仕就谁享有该免税额达成协议，本局可发出补加评税，撤销已给予的供养父母祖父母外祖父母免税额。
