Looking for C3753AT/ACT3730 Taxation 2 (Year Module 2025) [FM] [F] test answers and solutions? Browse our comprehensive collection of verified answers for C3753AT/ACT3730 Taxation 2 (Year Module 2025) [FM] [F] at elearning.unam.edu.na.
Get instant access to accurate answers and detailed explanations for your course questions. Our community-driven platform helps students succeed!
Alpha Holdings Ltd (a resident company) declared a dividend in specie consisting of trading assets worth R500,000 to its shareholder, Beta Ltd, which is also a resident company and forms part of the same group of companies (as defined in s41). No written declaration or undertaking was submitted. Which of the following statements is most accurate regarding the dividends tax implications?
In creating a trust for estate planning purposes in South Africa, which of the following considerations is most critical to ensure tax efficiency?
When evaluating the implications of a trust's capital gains tax (CGT) in South Africa, which of the following scenarios would result in the trust being liable for CGT?
A labour broker without an exemption certificate (IRP30) receives R50 000 from a client for supplying workers.Which of the following applies to the client?
If a trust in South Africa decides to create a new investment strategy that involves high-risk assets, which of the following factors should be analyzed to assess the potential tax implications?
Mr. Kumar, a non-resident, performs consulting services for a South African company while physically present in India. The company pays him directly into his Indian bank account.Which of the following best describes the South African tax implications?
Which of the following payments does not constitute a “dividend” as defined in section 1 of the Income Tax Act?
ISO Logistics (Pty) Ltd, a non-listed company, declared a dividend on 15 June 2022, payable to shareholders registered on 30 June 2022, and paid it on 5 July 2022. On which date is the dividend deemed to be paid for purposes of dividends tax?
DFH (Pty) Ltd granted an interest-free loan of R1,000,000 to its sole shareholder, Louis Oosthuizen, for the period 1 January 2025 to 30 June 2025. The official rate of interest is 8%. What is the deemed dividend in specie for dividends tax purposes?
In the context of South African tax law, which of the following statements about tax treaties is most accurate for non-residents?