Secondary tax on companies : exemption of dividend falling under section 64B(5)(c)(ii) - whether money distributed constituted 'profit of a capital nature'.

Journal Title :

The Taxpayer

Citation :

(2010) 59 Taxpayer 50

S.A. Cases Cited :

Defy Limited v Commissioner for the South African Revenue Service. Supreme Court of Appeal, 12 March 2010, Case No 192/09

ITC 1834 71 (2009) SATC 24

S.A. Legislation :

Income Tax Act 58 of 1962 s. 64B(5)(c)(ii)

Subject :

Dividends - Taxation

Capital

Mistake (law)

Companies - Taxation

Profits of a capital nature - Words and phrases

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