Dividends tax - PowerPoint PPT Presentation

Taxation Laws Amendment Bills, 2011

Taxation Laws Amendment Bills, 2011. SELECT COMMITTEE ON FINANCE PRESENTATION 22 November 2011. Tax Policy Objectives for 2011/12. Tax relief for individuals, tax breaks to support job creation and skills development:

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DIVIDENDS TAX PROVISIONS

DIVIDENDS TAX PROVISIONS. David Warneke February 2012. Dividends tax provisions. Dividends tax (‘DT’ - Part VIII of the Act – SS64D to 64N) comes into effect 1 April 2012. Reason for introduction.

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Taxation Laws Amendment Bill 2009

Taxation Laws Amendment Bill 2009. Change to definition of trading stock Section 24B (2) Dividends tax Definition of “dividend” Withholding issues Deemed dividends CFC rules – changes to section 9D Repeal of STC exemption.

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