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ISO Logistics (Pty) Ltd, a non-listed company, declared a dividend on 15 June 20...

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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?

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