Page 32 - P6 Slide Taxation - Lecture Day 6 - Dividend Tax
P. 32
Example
On 15 June 2015 ISO Logistics (Pty) Ltd (a non-listed
company) declared a dividend of R15 per share, payable
to shareholders registered on 30 June 2015. The
dividend was paid on 5 July 2015.
Indicate the date on which dividends tax is levied.
Indicate the date on which dividends tax would have been
levied if ISO Logistics was a listed entity.
