Dividends & Corporate Distributions: Are You Missing Hidden Tax Traps?
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.
3 CPD units May 9, 2025 1 presenter
What will set you apart
By completing this course you will gain the following competencies
- 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
Category: TaxationType: CPD CourseCPD category: Taxation
Description
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.
Presenters
Herman van Dyk — Herman
You will earn a certificate
On successful completion you will receive a certificate for 3 CPD units in Taxation.
Requirements
- Laptop, desktop, or mobile device with internet access
- Microsoft Edge, Google Chrome, Safari, or Firefox browser