1029.8.36.134.A taxpayer who is a member of a partnership operating an international financial centre shall not be deemed to have paid an amount to the Minister under section 1029.8.36.132 for a taxation year unless the taxpayer encloses with the fiscal return the taxpayer is required to file for the year under section 1000
(a) a copy of the valid certificate issued to the partnership for the fiscal period ending in that year or, as the case may be, for any of the two preceding fiscal periods, in respect of a qualified solicitation expenditure in respect of a foreign investment fund made by the partnership, and referred to in the definition of “qualified solicitation expenditure” in section 1029.8.36.125; and
(b) where the partnership is a member of an associated group at the end of the fiscal period, the agreement referred to in section 1029.8.36.136 or 1029.8.36.138, in prescribed form.