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DFH (Pty) Ltd granted an interest-free loan of R1,000,000 to its sole shareholde...

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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?

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