Page 31 - P6 Slide Taxation - Lecture Day 4
P. 31
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.
