主要居所 meaning in Chinese

main residence

At present , if owners of mortgaged dwellings which are used as their principal place of residence have assessable income in a financial year , they are entitled to claim " home loan interest deductions " in respect of the interest paid on mortgages in that year ; if they have no assessable income , they may nominate their spouses who live in the same dwelling and have assessable income to make such claims
现时，拥有按揭住宅作为主要居所的人士，若在某课税年度内有应课税入息，可就在该年度内支付的按揭贷款利息支出，申索“居所贷款利息扣除”若没有应课税入息，则可提名与其同住并有应课税入息的配偶作出有关申索。