The Revenue laws Amendment Bill, currently before Parliament, proposes major changes to the taxation of dividends, in two respects. First, the definition of what is a dividend is being broadened, and, secondly, the STC provisions are to be modified, preparatory to being replaced in the future with a dividend withholding tax. These amendments are intended to come into effect at different times,and we set out the changes that are intended
according to date of implementation.
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