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INTERPRETATION NOTE 93 (Issue 2) DATE: 17 January 2019 ACT : INCOME TAX ACT 58 OF 1962 SECTION : SECTIONS 1(1) DEFINITION OF FOREIGN DIVIDEND AND 10B SUBJECT : THE TAXATION OF FOREIGN DIVIDENDS CONTENTS PAGE Preamble ........................................ ........................................ ........................................ ....... 3 1. Purpose ........................................ ........................................ ..................................... 4 2. Background ........................................ ........................................ ............................... 4 3. The law ........................................ ........................................ ...................................... 4 4. Application of the law ........................................ ........................................ ................. 5 Definitions [section 1(1)].
4 2. Background With effect from 1 January 2011 a definition of “foreign dividend” was introduced into section 1(1) and, combined with the insertion of the definition of “foreign company”
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