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Income attribution percentage
If the individual is an attributable stakeholder of the trust or company, the individual's income attribution percentage in relation to the trust or company is:
- 100%, or
- a lower percentage if the Commission determines otherwise.
According to section 52ZZJ of the VEA, a person is an attributable stakeholder if a company or trust is a controlled private company or trust in relation to the individual unless the Commission determines otherwise.
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