@pk Sounds good, I think I got the point.
I was just wondering because I had a very rare scenario of suspending school due to COVID (and not attending school for more than one overlapping year), and yes 2023 was the break-even point of that five year exemption from SPT.
It is quite straightforward prior to 2022 and beyond 2024, and I wanted to clarify what the issue was in 2023.
Thanks for helping out, and I hope there won't be anything happening that is similar to what happened in 2020.
