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  • Interest in a FIF - read chapter 4



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    • Most taxpayers liable to tax under the FIF measures will use the market value method.
    • Use the deemed rate of return method if you are unable to establish a market value for your FIF interest and you have not elected to use the calculation method.
    • Use the calculation method if you have access to the financial accounts of the FIF and you are able to determine your choice of the FIF's calculated profit or calculated loss.
    Last modified: 27 May 2005QC 17512