Are medical schemes exempt from Dividends Tax?

Yes, medical schemes registered under the Medical Schemes Act of 1998 are exempt (provided the required declaration is submitted) as they fall within the definition of a "benefit fund" as defined in section 1 of the Act, which in turn is listed in section 10(1)(d)(ii) of the Act.

Last Updated: 18/02/2013 11:50 AM     print this page
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