[Verse 1] When shareholders want their money back clean Convert those dividends to capital scenes Strip away surplus through strategic plays Transform the tax burden in magical ways [Chorus] Safe income first, then surplus strip Calculate careful, don't let it slip Anti-avoidance watching your move Capital gains is the tax we choose Safe income first, then surplus strip Make sure your numbers properly fit [Verse 2] Safe income calculation starts the dance Only excess surplus gets the chance Investment income minus tax that's due Leave safe amounts for revenue's view [Chorus] Safe income first, then surplus strip Calculate careful, don't let it slip Anti-avoidance watching your move Capital gains is the tax we choose Safe income first, then surplus strip Make sure your numbers properly fit [Bridge] Fifty-five and eighty-nine will scrutinize Every transaction beneath their eyes Series of transactions they will trace Benefit conferred must show its face [Verse 3] Butterfly reorganization schemes unfold Split the company, stories retold High-low structures try to separate Clean surplus from the corporate estate [Chorus] Safe income first, then surplus strip Calculate careful, don't let it slip Anti-avoidance watching your move Capital gains is the tax we choose Safe income first, then surplus strip Make sure your numbers properly fit [Outro] When the surplus calls your name Play by rules or face the blame Strip it right or pay the price Professional advice sounds nice
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