In proposing amendments to the above Ordinances, the Government will take into account the views of the public as well as those of interested professional bodies, trade associations and various stakeholders, including the Joint Liaison Committee on Taxation (JLCT).

The JLCT is a discussion forum set up on the initiative of the accountancy and commercial sectors in 1987. It is independent of the Government. It discusses various tax issues and reflects the views of the industry to the Government. Currently, there are six constituent members, namely the American Chamber of Commerce, the General Chamber of Commerce, the Hong Kong Institute of Certified Public Accountants, the International Fiscal Association - Hong Kong Branch, the Law Society of Hong Kong, and the Taxation Institute of Hong Kong. Also participating in the JLCT's meetings are the Hong Kong Association of Banks, the Capital Markets Tax Committee and the Federation of Hong Kong Industries. The Commissioner of Inland Revenue and several other government officials are invited to attend meetings of the JLCT as participating observers.