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Exempt Person: Failure to meet conditions

    

General Rule
Ceases to be an Exempt Person from beginning of the Tax Period in which conditions have not been met 
 
 
Special Rule
Ceases to be deemed an Exempt Person from the day it fails to meet the conditions, if there is a tax avoidance purpose
 
 
Exception
Remains exempt where failure to meet conditions is due to liquidation or termination, or failure is of a temporary nature and will be promptly rectified
 
 
  

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Page last updated: : Dec 28, 2023
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