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MANDATORY PROVIDENT FUND SCHEMES …

Guidelines Version 2 - July 2008 Page 1 MANDATORY PROVIDENT fund SCHEMES authority Guidelines on Relevant Income in Respect of a Relevant Employee INTRODUCTION The MANDATORY PROVIDENT fund SCHEMES (Amendment) Bill 2007 was passed by the Legislative Council on 9 January 2008. The MANDATORY PROVIDENT fund SCHEMES (Amendment) Ordinance 2008 ( Amendment Ordinance 2008 ) was gazetted on 18 January 2008. Part 24 of the Amendment Ordinance 2008, which amends the definition of relevant income in section 2 of the MANDATORY PROVIDENT fund SCHEMES Ordinance ( the Ordinance ), shall come into operation on the day appointed by the Secretary for Financial Services and the Treasury ( 1 November 2008) by notice published in the Gazette.

Guidelines IV.12 Version 2 - July 2008 Page 1 MANDATORY PROVIDENT FUND SCHEMES AUTHORITY IV.12 Guidelines on Relevant Income in Respect of a Relevant

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