Question 19 (10 marks) Part I (5 marks) The Board of Review exists for the administration of Hong Kong tax law. Required: State the composition and functions of the Board of Review. Part II (3 marks) Tina forgot to complete and submit the salaries tax retum and received an estimated assessment from the IRD She would like to object against her estimated assessment on Hong Kong salaries tax. Required: State the conditions that must be satisfied before an objection against the estimated assessment on Hong Kong salaries tax can be lodged