The Fiji Independent Commission Against Corruption (FICAC) has officially notified the Fijian Elections Office of its decision to close the case involving former Prime Minister Voreqe Bainimarama. This case revolved around allegations of submitting false declarations of income, assets, and liabilities for the years 2014 to 2019 and 2022.
The investigation was initiated after the Supervisor of Elections referred the matter to the Commission in February of this year. FICAC’s findings indicated that Bainimarama had accurately declared his dividends, as well as his shared values and term saver accounts where these dividends were deposited.
Additionally, the investigation concluded that, under the Income Tax (Exempt Income) Regulation 2016 Schedule (Regulation 3), the allowances in question are exempt from taxation. This exemption applies to all official allowances granted to members of Parliament.
Nonetheless, Section 15 (c) of the Income Tax Act specifies that allowances related to the performance of an employee’s duties, including per diem allowances, are not recognized for tax exemption. Ultimately, following the investigations and subsequent legal analysis, FICAC determined that there was insufficient evidence to substantiate the claims made by the complainant.