Page 38 - Chapters 17 & 18 - Dividends & 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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