Page 37 - P6 Slide Taxation - Lecture Day 4
P. 37

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
   32   33   34   35   36   37   38   39   40   41   42