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    Attention

    Warning:

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

    End of attention

    Are you an individual?

    If you are completing a tax return on behalf of an individual (rather than an entity), read this part of the guide.

    If you need help completing the:

    Is your entity a company, trust or fund?

    If the tax return is for a company, trust or fund, go to part C of this guide.

    Last modified: 09 Mar 2010QC 27956