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  • Reduction of FIF income for FIF interests acquired under an employee share scheme



    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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    The FIF measures include rules that prevent double taxation by reducing FIF income by the amount which will be taxed under the employee share scheme arrangements. [section 530A]

    Last modified: 27 May 2005QC 17512