If they reside with you , otherwise than for full valuable consideration , continuously throughout the year of assessment , you are also entitled to the additional allowance 如你父母与你全年同住而无须付出十足有值代价,你便可享有额外免税额。
If your parents reside with you , otherwise than for full valuable consideration , for a continuous period of not less than 6 months , you are entitled to claim the dependent parent allowance 如你父母与你同住至少连续6个月而无须付出十足有值代价,你便可享有供养父母免税额。
Has either resided with you , otherwise than for full valuable consideration , for a continuous period of 6 months or has received from you or your spouse not less than 12 , 000 in money towards his her maintenance 与你同住至少连续6个月而无须付出十足有值代价或曾接受你或你配偶给予最少12 , 000元的金钱作为生活费。
A new additional dependent parent grandparent allowance will also be granted if the dependant has resided with you , otherwise than for full valuable consideration , continuously throughout the year of assessment 如该受养人在有关课税年度连续全年与你同住而无须付出十足有值代价,你可申索扣减新增的额外供养父母祖父母或外祖父母免税额。
A taxpayer is eligible to claim additional dependent parentgrandparent allowance in respect of each dependent parentgrandparent who resided with himher , otherwise than for full valuable consideration , continuously throughout the year of assessment . parent refers to 如该名父母、祖父母或外祖父母在有关课税年度连续全年与纳税人同住而无须付出十足有值代价,则纳税人可申索供养父母祖父母外祖父母额外免税额。