Sat, Jun 22, 2024

The official Financial Regulation Journal of SAIFM

Broadened anti-dividend stripping tax rules

By Pieter van der Zwan

The Taxation Laws Amendment Bill of 2019, as introduced in Parliament on 30 October 2019, broadens the scope of the anti-dividend stripping rules to apply to dilutive share issue arrangements.  This article briefly explains the amendments and considers some practical uncertainties that stem from it.

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