Page 24 - Chapters 17 & 18 - Dividends & Dividend Tax
P. 24

Value Of Dividend







                           Amount?

                           Lategan
                              case                          Dividend in specie






              O The amount is deemed to be the MV of the asset [s

                   64E(3)] on the date that the dividend is deemed to be


                   paid [s 64E(2)]





                                                 See later
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