| 单词 | Private use |
| 释义 | 私人使用 1. Not for general or public use; for an individual’s own use. A substantial and unreasonable interference with another’s private use or enjoyment of property may constitute a private nuisance for which there is a cause of action, eg breach of covenant for quiet enjoyment: Yuen Kit Yee v Great Rich Development Ltd [2001] 3 HKC 101. 2. In income tax law, a use for private purposes as opposed to being used in gaining or producing assessable income or necessarily incurred in the carrying on of a business for the purpose of producing such income. 3. In the context of charging fringe benefits for salaries tax, the use of a motor vehicle or boat by an employee privately. Such use attracts a charge to salaries tax if the employee is able to convert the benefit into money: Inland Revenue Department, Departmental Interpretation and Practice Notes No 16 para 26. See also Assessable income; Private nuisance. 1. 並非作一般或公共的使用；為個別人士本身的使用。實質及不合理地干擾他人的私人使用或享有財產可構成私人滋擾，並因而產生訴訟因由，例如違反安寧享用權的契諾：Yuen Kit Yee v Great Rich Development Ltd [2001] 3 HKC 101。 2.就入息稅法而言，作私人目的的使用與取得或產生應評稅入息或為產生此等入息的目的而進行業務所需招致的不同。 3. 就收取薪俸稅附帶利益的文意而言，指僱員私人使用汽車或船隻。如有關僱員可將有關利益轉為金錢，則此等使用會招致薪俸稅：《稅務局釋義及執行指引》第16 號第26段。 另見 Assessable income; Private nuisance。 |
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