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ACT - SARS Home
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)] .. 5 Definition of foreign dividend .. 5 (a) Meaning of any amount .. 5 (b) Meaning of paid or payable .. 6 (c) Meaning of foreign company .. 9 (d) Meaning of in respect of a share .. 9 (e) Treatment of an amount paid or payable by a foreign company in respect of a share under foreign income tax law on companies or company law (paragraphs (a) and (b) of the definition of foreign dividend ) .. 10 (f) Onus to obtain information on the income tax law on companies or company law of a foreign country .. 14 (g) Interpretation of the income tax law on companies or company law of a foreign country.
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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