STC in respect of deemed dividend in terms of paragraph (cA) of the definition of dividend

Authors :

Meyerowitz, D

Journal Title :

The Taxpayer

Citation :

(2007) 56 Taxpayer 72

S.A. Legislation :

Revenue Laws Amendment Act 20 of 2006 s. 3(1)(f)

Revenue Laws Amendment Act 20 of 2006 s. 3(1)(f) par. (cA)

Subject :

Dividends

Dividend (Words and phrases)

Company law - Shares - Acquisition

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