Rules of the Air Article 11

The cruising levels at which a flight or a portion therefore is to be conducted shall be in terms of:1. Flight levels, for flights at or above the lowest usable flight level or, where applicable, above the transition altitude.2. Altitudes, for flights below the lowest usable flight level or, where applicable, at or below the transition altitude.
中文原文 飛航規則第11條
航空器飛航之巡航空層表示方式如下:
一、飛航空層:於最低可用飛航空層以上,或高於轉換高度時使用。
二、高度:低於最低可用飛航空層,或轉換高度以下時使用。

English translation for reference only; the Chinese text prevails. Not legal advice.