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News & Press: Trusts

BPR 209: Dividends tax: Distribution of dividends to employees through a discretionary trust

23 October 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling determines whether dividends tax is to be withheld from the dividends to be distributed in cash by a company to a discretionary trust, which will distribute those dividends to the beneficiaries of the trust who are employees of that company or its subsidiaries.

Please click here to view ruling (21 October 2015).


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