Slightly to the side of the topic...
Those of us in same sex marriages entered into elsewhere will also be able to opt for joint assessment subject to the caveats listed above for the very first time!! As with ALL issues relating to homosexuality this one has been appealed to the Court of Final Appeal.
Here is a link to the SCMP article.
The relevant bit is cut and pasted below...
On the tax aspect, the judges ordered that from now on the term “marriage” in the Inland Revenue Ordinance would include same-sex marriages registered overseas.
Any references to “husband and wife” in the ordinance become “a married person and his or her spouse”, the judgment said.
The judges gave the taxman six months to deal with administrative matters including updating the computer system and various guidelines and practice notes.
They said the delay was unlikely to have an effect on anyone set to benefit from the change as it would be done before the end of the current tax year, which closes on March 31, 2020.
An Inland Revenue Department spokesman said it would follow-up the judgment.