Is there a difference in payment dates in respect of dividends declared on shares listed on the JSE and those on unlisted shares?

Where a declared dividend is payable to shareholders of a company listed on the JSE Ltd the tax is triggered on the actual payment date.
In respect of unlisted companies the tax is triggered by the earlier of actual payment and the date the dividend becomes “due and payable”.
Last Updated: 18/02/2013 12:34 PM     print this page
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