Question 2 (15 marks) Mr Leung sought deductions from his assessable income for the 2018/19 year of assessment the membership subscription he paid to 4 professional associations in the UK and the US. He was employed as a physicist. The advertisement for his job showed that an applicant had to either hold a master's degree in physics or engineering, or as a corporate member of the Institute of Engineering and Technology of Hong Kong or of the UK. Mr Leung qualified as he was such a corporate member, but this requirement was not specified in his employment contract. His employer also confirmed that it was not a condition of the Mr Leung's job to continue to hold membership of any professional association or incur any professional subscriptions. A physicist was not a profession which required registration in Hong Kong. Required: With reference to Inland Revenue Ordinance, case laws and DIPNs, explain whether Mr Leung can claim deductions of membership subscription for Salaries Tax purposes in the year of assessment 2018/19