Page 3 - P6 Slide Taxation - Lecture Day 6 - Dividend Tax
P. 3
Study outcomes
Upon the successful completion of this Study Section
you should be able to:
O Determine whether a distribution to a shareholder
constitutes a dividend as defined;
O Calculate the tax on dividends and deemed dividends
declared;
O Identify dividends exempt from tax;
O Assess the withholding tax when a company declare
and pay dividends; and
O Assess the rebate in respect of foreign taxes on
dividends
