The Fiji Independent Commission Against Corruption (FICAC) has notified the Fijian Elections Office of its decision to close the case involving former Prime Minister Voreqe Bainimarama. The investigation was sparked by allegations of the submission of false declarations of income, assets, and liabilities for the years 2014-2019 and 2022.
FICAC stated that the Supervisor of Elections referred the matter to them in February earlier this year. Their investigation found that Bainimarama had properly declared his dividends and reported the value of his shares as well as his term saver account where the dividends were credited.
Additionally, FICAC’s findings concluded that, according to the Income Tax (Exempt Income) Regulation 2016 Schedule (Regulation 3), such allowances are exempt from taxation. This exemption applies to all official allowances received by members of Parliament.
However, it should be noted that Section 15 (c) of the Income Tax Act does not recognize allowances that are given based on the performance of an employee’s duties, which includes per diem allowances.
After reviewing the investigation outcomes and the subsequent legal opinions, FICAC determined that there is not enough evidence to substantiate the allegations made by the complainant.