• 100 per cent increase in tobacco duty, consider a tax on non-recyclable plastic products
• Offer a two-tiered e-consumption vouchers with a target disbursement period in the first half of 2023, with HK$2,000 as the base amount for all eligible Hong Kong residents, and an additional HK$6,000 for underprivileged groups (in total HK$8,000)
• Maintain the HK$10,000 tax rebate on salaries tax and increase tax allowances

Read more: CPA Australia: Hong Kong Budget - Bold steps needed for economic boost