oa De Rebus - The new treatment of foreign dividends

Volume 2004, Issue 437
  • ISSN : 0250-0329



The taxation of foreign dividends was introduced into the South African tax system in 2000 by s 9E of the Income Tax Act 58 of 1962 (the Act). However, when the Revenue Laws Amendment Act 45 of 2003 was promulgated on 22 December 2003 it repealed s 9E. That was not, however, an immediate farewell bid to the taxation of foreign dividends. The amended tax treatment of foreign dividends is now incorporated into various other sections of the Act.

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