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

    Attention

    Warning:

    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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    Overview

    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