Dividends & Corporate Distributions: Are You Missing Hidden Tax Traps? 9 May 2025

Most accountants treat dividends like a checkbox—but one wrong move can trigger double taxation, SARS queries, or a capital gains surprise.

In this straight-talking session, we’ll show you how to stay ahead of SARS, decode what’s really taxable, and protect your clients (and your reputation) when it comes to payouts and buy-backs.

Date:

9 May, 2025

Time:

14:00

Hours:

3 hours

CPD Units:

Category:

Taxation

Group:

Channel 2: Growth

Format:

Live Event

Dividends & Corporate Distributions: Are You Missing Hidden Tax Traps? 9 May 2025

R345,00 VAT incl.

Product Information

Dividends aren’t just a line item—they can be a tax landmine. In this session, we cut through the jargon and show you what actually matters for SARS: definitions that affect your tax treatment, when dividends become capital gains, and how to handle tricky cases like hybrid instruments and share buy-backs. If you’ve ever wondered whether a return of capital triggers CGT—or whether your client can deduct expenses against dividend income—this is your chance to get it right and stay out of SARS’ firing line.

Presenter/s

Herman van Dyk

Herman van Dyk is a Senior Lecturer at NWU and corporate tax consultant, Herman is noted for his expertise in tax and VAT, alongside his extensive teaching contributions.

What will set you apart

By attending this webinar you will gain the following competence

The real meaning of “dividend” for tax purposes—and when SARS sees it differently
How returns of capital can create surprise CGT bills
The normal tax vs dividends tax breakdown (and how to avoid overlap)
Smart ways to handle share buy-backs and preference dividends
When your clients can actually claim exemptions—and when they’re dreaming

Event breakdown

Normal tax vs dividends tax: what applies and when
Definitions that matter: “dividend”, “contributed tax capital”, “return of capital”
What SARS looks for in share buy-backs
Exemptions that apply for company-to-company dividends
Can you deduct expenses? A deep dive into Section 23(f) and the MTN Holdings case
Preference dividends & hybrid equity instruments explained

Certificate

The following event is awarded 3 CPD units in Taxation.