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  • What are the FIF record keeping provisions for?



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    The FIF record keeping provisions:

    • set out the records that you have to keep to enable you to work out your liability to FIF taxation, and
    • ensure that you have the necessary records to support the way you worked out your FIF income or loss or claim for exemption from FIF taxation.
    Last modified: 15 May 2020QC 27895