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<h1>Exclusion from total income for eligible investment vehicles: specified income streams exempt subject to conditions and proportional rules.</h1> This Schedule prescribes exclusion from total income for specified eligible persons - investment funds, unit holders, business trusts (including REITs), venture capital entities and certain specified investors - by listing categories of income not to be included, subject to conditions and detailed definitional Notes; it sets eligibility criteria, proportional computation where investments are partial, guideline governance, and re inclusion where conditions cease to be met.