We have detected that the browser you are using is no longer supported. As a result, some content may not display correctly.
We suggest that you upgrade to the latest version of any of the following browsers:
close notification
Dividends, other than certain foreign dividends, received by or accrued to or in favour of any person, do not constitute ‘income’ as defined in section 1 of the Income Tax Act, Act 58 of 1962...