Page 38 - P6 Slide Taxation - Lecture Day 6 - Dividend Tax
P. 38

Liability for dividends tax




                                                           (s64EA)








                                                                                 Resident co declaring
                           Dividend in specie
                                                                                     dividend is liable




                                                                                                 Exemptions s 64 FA










                                                                                   Beneficial owner of
                           Dividend ≠ in specie
                                                                                     dividend is liable

                                                                                               “the person entitled to
                                                                                                  the benefit of the

                                                                                              dividend attaching to a

                                                                                                          share.”



                                                                                                  Exemptions s 64 F
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