SAML 1.1 Multiple Attribute Statement

Question on SAML 1.1 Attribute Statement.

When should I use multiple AttributeStatement in SAML 1.1?

One of our customer requirements is to send each Attribute in an
individual AttributeStatement and with the same Subject. I believe if
the Subject is different then it need to be in its own
AttributeStatement.  In what scenario I should use multiple
AttributeStatement? Please advice.

Thanks in advance!

Naveen