just to be a stick in the mud....
The forms quite clearly state that its up to $15,000 per person.
Regardless of the number of HINs.
So if your name is shown as even a part owner (and they can be bothered to go through it), you will not get $40,000 worth.
Id wish you luck, but in this case your good fortune - for schooling the system - equates to my added dilution.
good luck to everyone else!! :P
insider takes a punt with $40,000 on the spp, page-11
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